Delek Logistics Partners (DKL) 10-K 1 Mar 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 24, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-35721
Entity Registrant Name	DELEK LOGISTICS PARTNERS, LP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	45-5379027
Entity Address, Address Line One	310 Seven Springs Way
Entity Address, Address Line Two	Suite 400 and 500
Entity Address, City or Town	Brentwood
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37027
City Area Code	615
Local Phone Number	771-6701
Title of 12(b) Security	Common Units Representing Limited Partner Interests
Trading Symbol	DKL
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 427,504,859
Common Stock, Shares, Outstanding		43,568,583
Entity Central Index Key	0001552797
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Documents Incorporated by Reference	None

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Auditor [Line Items]
Auditor Name	Ernst & Young LLP
Auditor Firm ID	42
Auditor Location	Nashville, Tennessee

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 7,970	$ 4,292
Accounts receivable	53,314	15,384
Inventory	1,483	2,406
Other current assets	2,463	951
Total current assets	65,230	23,033
Property, plant and equipment:
Property, plant and equipment	1,240,684	715,870
Less: accumulated depreciation	(316,680)	(266,482)
Property, plant and equipment, net	924,004	449,388
Equity method investments	257,022	250,030
Rights-of-way, net	55,990	37,280
Goodwill	27,051	12,203
Operating lease right-of-use assets	24,788	20,933
Other non-current assets	16,408	25,627
Total assets	1,679,299	935,071
Current liabilities:
Accounts payable	57,403	8,160
Accounts payable to related parties	6,055	64,423
Current portion of long-term debt	15,000	0
Interest payable	5,308	5,024
Excise and other taxes payable	8,230	5,280
Current portion of operating lease liabilities	8,020	6,811
Accrued expenses and other current liabilities	6,202	7,117
Total current liabilities	106,218	96,815
Non-current liabilities:
Long-term debt, net of current portion	1,646,567	898,970
Operating lease liabilities, net of current portion	12,114	14,071
Asset retirement obligations	9,333	6,476
Other non-current liabilities	15,767	22,731
Total non-current liabilities	1,683,781	942,248
Equity (Deficit):
Total equity (deficit)	(110,700)	(103,992)
Total liabilities and deficit	1,679,299	935,071
Customer relationships
Property, plant and equipment:
Intangibles, net	199,440	0
Marketing contract
Property, plant and equipment:
Intangibles, net	109,366	116,577
Common- Public | Limited Partner
Equity (Deficit):
Total equity (deficit)	172,119	166,067
Common- Delek | Limited Partner
Equity (Deficit):
Total equity (deficit)	$ (282,819)	$ (270,059)

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2022	Dec. 31, 2021
Common - Public
Common unitholders, outstanding (in units)	34,311,278
Common - Delek Holdings
Common unitholders, outstanding (in units)	9,257,305
Limited Partner | Common - Public
Common unitholders, issued (in units)	9,257,305	8,774,053
Common unitholders, outstanding (in units)	9,257,305	8,774,053
Limited Partner | Common - Delek Holdings
Common unitholders, issued (in units)	34,311,278	34,696,800
Common unitholders, outstanding (in units)	34,311,278	34,696,800

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net revenues
Affiliate	[1]	$ 479,411	$ 418,826	$ 382,666
Third Party		556,996	282,076	180,752
Net revenues		1,036,407	700,902	563,418
Cost of sales:
Operating expenses (excluding depreciation and amortization presented below)		85,438	59,483	53,846
Depreciation and amortization		60,210	40,945	33,737
Total cost of sales		787,011	484,837	356,677
Operating expenses related to wholesale business (excluding depreciation and amortization presented below)		2,869	2,337	2,433
General and administrative expenses		34,181	21,460	22,587
Depreciation and amortization		2,778	1,825	1,994
Other operating income, net		(114)	(59)	(66)
Total operating costs and expenses		826,725	510,400	383,625
Operating income		209,682	190,502	179,793
Interest expense, net		82,304	50,221	42,874
Income from equity method investments		(31,683)	(24,575)	(22,693)
Other (income) expense, net		(373)	(119)	133
Total non-operating expenses, net		50,248	25,527	20,314
Income before income tax expense		159,434	164,975	159,479
Income tax expense		382	153	223
Net income attributable to partners		159,052	164,822	159,256
Comprehensive income attributable to partners		159,052	164,822	159,256
Less: General partner's interest in net income, including incentive distribution rights	[2]	0	0	18,724
Limited partners' interest in net income		$ 159,052	$ 164,822	$ 140,532
Net income per limited partner unit:
Basic (in dollars per unit)		$ 3.66	$ 3.79	$ 4.18
Diluted (in dollars per unit)		$ 3.66	$ 3.79	$ 4.18
Weighted average limited partner units outstanding:
Basic (in units)		43,487,910	43,447,739	33,594,284
Diluted (in units)		43,511,650	43,460,470	33,597,418
Cash distributions per limited partner unit (in dollars per unit)		$ 3.975	$ 3.785	$ 3.605
Affiliate
Cost of sales:
Cost of materials and other		$ 496,184	$ 321,939	$ 205,581
Third Party
Cost of sales:
Cost of materials and other		$ 145,179	$ 62,470	$ 63,513
[1]See Note 4 for a description of our material affiliate revenue and purchases transactions.[2]See Note 4 for a description of the IDR Restructuring Transaction.

Consolidated Statements of Part

Consolidated Statements of Partners' Equity (Deficit) - USD ($) $ in Thousands		Total		Equity Distribution Agreement	Delek Trucking	Limited Partner Common - Public		Limited Partner Common - Public Public Stock Offering	Limited Partner Common - Public Equity Distribution Agreement	Limited Partner Common - Delek Holdings		Limited Partner Common - Delek Holdings Public Stock Offering	Limited Partner Common - Delek Holdings Delek Trucking	General Partner		General Partner Delek Trucking
Beginning balance at Dec. 31, 2019		$ (151,119)				$ 164,436				$ (310,513)				$ (5,042)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash distributions		(136,832)	[1]		$ (47,558)	(31,532)	[1]			(77,665)	[1]		$ (46,607)	(27,635)	[1]	$ (951)
GP units issued to maintain 2% interest		10												10
Net income attributable to partners		159,256				36,324				104,208				18,724
Delek Holdings unit purchases from public		0				(4,979)				4,979
Issuance of units in connection with the Midland Gathering Assets Acquisition		109,513								107,323				2,190
Cash distribution to general partner for conversion of its economic interest and IDR elimination		(45,000)												(45,000)
Conversion of GP economic interest		0								(57,702)				57,702
Sponsor contribution of fixed assets		2,938								2,938
Other		491				365				124				2
Ending balance at Dec. 31, 2020		(108,301)				164,614				(272,915)				0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash distributions	[1]	(161,717)				(32,462)				(129,255)
Net income attributable to partners		164,822				33,086				131,736
Issuance of units in connection with the Midland Gathering Assets Acquisition		0
Issuance of units		0				1,700		$ 650				$ (650)
Other		1,204				179				1,025
Ending balance at Dec. 31, 2021		(103,992)				166,067				(270,059)				0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash distributions	[1]	(171,087)				(35,868)				(135,219)
Net income attributable to partners		159,052				33,617				125,435
Issuance of units in connection with the Midland Gathering Assets Acquisition		0
Issuance of units		0		$ 3,096		13,600		$ 5,110	$ 3,096			$ (5,110)
Other		2,231				97				2,134
Ending balance at Dec. 31, 2022		$ (110,700)				$ 172,119				$ (282,819)				$ 0
[1]Cash distributions include $0.2 million related to distribution equivalents on vested phantom units for the year ended December 31, 2022. Cash distributions for the years ended December 31, 2021 and 2020 include a nominal amount related to distribution equivalents on vested phantom units. .

Consolidated Statements of Pa_2

Consolidated Statements of Partners' Equity (Deficit) (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Cash distributions	$ 171,087	[1]
Phantom Share Units (PSUs)
Cash distributions	$ 200
General Partnership
General partner's ownership interest	0%
[1]Cash distributions include $0.2 million related to distribution equivalents on vested phantom units for the year ended December 31, 2022. Cash distributions for the years ended December 31, 2021 and 2020 include a nominal amount related to distribution equivalents on vested phantom units. .

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income	$ 159,052	$ 164,822	$ 159,256
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	62,988	42,770	35,731
Non-cash lease expense	16,254	9,652	6,075
Amortization of customer contract intangible assets	7,211	7,211	7,211
Amortization of deferred revenue	(1,775)	(1,953)	(1,888)
Amortization of deferred financing costs and debt discount	3,872	3,016	2,412
Income from equity method investments	(31,683)	(24,575)	(22,693)
Dividends from equity method investments	22,954	20,831	25,436
Other non-cash adjustments	2,718	1,959	1,253
Changes in assets and liabilities:
Accounts receivable	(9,071)	292	(2,472)
Inventories and other current assets	2,233	55	11,363
Accounts payable and other current liabilities	18,564	(1,913)	(13,479)
Accounts receivable/payable to related parties	(58,368)	67,161	(14,628)
Non-current assets and liabilities, net	(2,781)	(14,166)	(561)
Net cash provided by operating activities	192,168	275,162	193,016
Cash flows from investing activities:
Asset acquisitions from Delek Holdings, net of assumed liabilities	0	0	(100,527)
Purchases of property, plant and equipment	(141,098)	(23,052)	(13,271)
Proceeds from sales of property, plant and equipment	143	275	107
Purchases of intangible assets	(5,597)	(964)	(13)
Business Combination, net of cash acquired	(625,622)	0	0
Distributions from equity method investments	1,737	8,774	2,741
Equity method investment contributions	0	(1,393)	(12,175)
Net cash used in investing activities	(770,437)	(16,360)	(123,138)
Cash flows from financing activities:
Proceeds from issuance of common units	3,096	0	10
Distributions to general partner	0	0	(27,635)
Distributions to common unitholders - public	(35,868)	(32,462)	(31,532)
Distributions to common unitholders - Delek Holdings	(135,219)	(129,255)	(77,665)
Distributions to Delek Holdings unitholders and general partner related to Trucking Assets Acquisition	0	0	(47,558)
Distribution to general partner for conversion of its interest and IDR elimination	0	0	(45,000)
Proceeds from term loan debt	298,511	0	0
Proceeds from revolving credit facility	1,752,300	341,000	599,600
Payments on revolving credit facility	(1,289,800)	(829,601)	(441,400)
Proceeds from issuance of senior notes	0	400,000	0
Deferred financing costs paid	(8,206)	(6,216)	0
Payments on financing lease liabilities	(2,867)	(2,219)	0
Net cash provided by (used in) financing activities	581,947	(258,753)	(71,180)
Net increase (decrease) in cash and cash equivalents	3,678	49	(1,302)
Cash and cash equivalents at the beginning of the period	4,292	4,243	5,545
Cash and cash equivalents at the end of the period	7,970	4,292	4,243
Cash paid during the period for:
Interest	78,148	44,633	40,582
Income taxes	43	34	98
Non-cash investing activities:
(Decrease) increase in accrued capital expenditures and other	(10,428)	3,850	198
Equity issuance to Delek Holdings unitholders in connection with Midland Gathering Assets Acquisition	0	0	109,513
Non-cash financing activities:
Sponsor contribution of property, plant and equipment	0	0	2,938
Non-cash lease liability arising from obtaining right of use assets during the period	$ 12,717	$ 9,457	$ 32,090

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parentheticals)		12 Months Ended
	Aug. 12, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
General Partnership
General partner's ownership interest	2%	0%	0%	2%

General

General	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General	General Organization As used in this report, the terms "Delek Logistics Partners, LP," the "Partnership," "we," "us," or "our" may refer to Delek Logistics Partners, LP, one or more of its consolidated subsidiaries or all of them taken as a whole. The Partnership is a Delaware limited partnership formed in April 2012 by Delek US Holdings, Inc. ("Delek Holdings") and its subsidiary Delek Logistics GP, LLC, our general partner (our "general partner"). On April 8, 2022, DKL Delaware Gathering, LLC, a subsidiary of the Partnership, entered into a Membership Interest Purchase Agreement (the “3 Bear Purchase Agreement”) with 3 Bear Energy – New Mexico LLC (the “Seller”) to purchase 100% of the limited liability company interests in 3 Bear Delaware Holding – NM, LLC (“3 Bear”), related to the Seller’s crude oil and natural gas gathering, processing and transportation businesses, as well as water disposal and recycling operations, in the Delaware Basin of New Mexico (the “3 Bear Acquisition”). The 3 Bear Acquisition was completed on June 1, 2022 (the "Acquisition Date"). See Note 3 of the accompanying consolidated financial statements for further information. Effective August 13, 2020, the Partnership closed the transaction contemplated by a definitive exchange agreement with the general partner to eliminate all of the incentive distribution rights ("IDRs") held by the general partner and convert the 2.0% economic general partner interest into a non-economic general partner interest, all in exchange for 14.0 million newly issued common limited partner units and $45.0 million in cash ("IDR Restructuring Transaction"). Contemporaneously, Delek Holdings purchased a 5.2% ownership interest in our general partner from certain affiliates, who were also members of our general partner's management and board of directors. See Note 4 of the accompanying consolidated financial statements for further information. Effective May 1, 2020, the Partnership, through its wholly-owned subsidiary DKL Transportation, LLC, acquired Delek Trucking, LLC consisting of certain leased and owned tractors and trailers and related assets (the "Trucking Assets") from Delek Holdings, such transaction the "Trucking Assets Acquisition." See Note 3 of the accompanying consolidated financial statements for further information. Effective March 31, 2020, the Partnership, through its wholly-owned subsidiary DKL Permian Gathering, LLC, acquired from Delek Holdings, a crude oil gathering system located in Howard, Borden and Martin Counties, Texas (the "Midland Gathering Assets", formerly referred to as the "Permian Gathering Assets"), and certain related assets, such transaction the "Midland Gathering Assets Acquisition" (formerly referred to as the "Permian Gathering Assets Acquisition"). See Note 3 of the accompanying consolidated financial statements for further information. Description of Business The Partnership provides gathering, pipeline and other transportation services primarily for crude oil and natural gas customers, storage, wholesale marketing and terminalling services primarily for intermediate and refined product customers, and water disposal and recycling services through its owned assets and joint ventures located primarily in the Permian Basin (including the Delaware sub-basin) and other select areas in the Gulf Coast region. A substantial majority of our existing assets are both integral to and dependent upon the success of Delek Holdings' refining operations, as many of our assets are contracted exclusively to Delek Holdings in support of its Tyler, El Dorado and Big Spring refineries.

Accounting Policies

Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Accounting Policies	Accounting Policies Basis of Presentation Our consolidated financial statements include the accounts of the Partnership and its subsidiaries. We have evaluated subsequent events through the filing of this Annual Report on Form 10-K. Any material subsequent events that occurred during this time have been properly recognized or disclosed in our financial statements. The preparation of our financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Reclassifications Certain prior period amounts have been reclassified in order to conform to the current period presentation. Segment Reporting We are an energy business focused on crude oil, natural gas, intermediate and refined products pipeline and storage activities and wholesale marketing, terminalling and offloading activities as well as water disposal and recycling. Management reviews operating results in four reportable segments: (i) gathering and processing; (ii) wholesale marketing and terminalling; (iii) storage and transportation; and (iv) investments in pipeline joint ventures. • The assets and investments reported in the gathering and processing segment provide crude oil gathering and crude oil, intermediate and refined products transportation services to Delek Holdings' refining operations and independent third parties. • The wholesale marketing and terminalling segment provides marketing services for the refined products output of the Delek Holdings' refineries, engages in wholesale activity at our terminals and terminals owned by third parties, whereby we purchase light product for sale and exchange to third parties, and provides terminalling services at our refined products terminals to independent third parties and Delek Holdings. • The storage and transportation segment provides crude oil, intermediate and refined products transportation and storage services to Delek Holdings' refining operations and independent third parties. • The investments in pipeline joint ventures segment include the Partnership's joint ventures investments discussed in Note 14. During the fourth quarter 2022, we realigned our reportable segments for financial reporting purposes to reflect changes in the manner in which our chief operating decision maker ("CODM") assesses financial information for decision-making purposes. The primary change in our segmentation as compared to prior presentations is that our pipeline operations are now viewed separately from our storage and transportation segment because of the integral nature of the pipeline operations in relation to our expanded gathering operations, and certain legacy gathering activities and operations are now managed as part of the Gathering and Processing segment. Additionally, we are now segregating out certain non-segment specific costs and expenses and, when applicable, immaterial operating segments that may not fit into our existing reportable segments as Corporate and Other activities. While this reporting change did not change our consolidated results, segment data for previous years has been restated and is consistent with the current year presentation throughout the financial statements and the accompanying notes. The CODM evaluates performance based upon earnings before interest, taxes, depreciation and amortization ("EBITDA"). We define EBITDA for any period as net income (loss) to add back interest expense, income tax expense (benefit), depreciation and amortization (including amortization of customer contract intangible assets, which is included as a component of net revenues in our accompanying consolidated statements of income and comprehensive income). Segment reporting is discussed in more detail in Note 15. Cash and Cash Equivalents We maintain cash and cash equivalents in accounts with large U.S. financial institutions. Any highly liquid investments purchased with an original maturity of three months or less are considered to be cash equivalents. Accounts Receivable Accounts receivable primarily consists of trade receivables generated in the ordinary course of business. We perform on-going credit evaluations of our customers and generally do not require collateral on accounts receivable. All accounts receivable amounts are considered to be fully collectible. Accordingly, no allowance for doubtful accounts has been established as of December 31, 2022 and 2021. Delek Holdings accounted for approximately 32.8% of the consolidated accounts receivable balance as of December 31, 2022. One third-party customer accounted for approximately 33.1% and 47.4% of the consolidated accounts receivable balance as of December 31, 2022 and December 31, 2021, respectively. Inventory Inventory consists of refined products, which are stated at the lower of cost or net realizable value, with cost determined on a first-in, first-out ("FIFO") basis. We are not subject to concentration risk with specific suppliers, since our refined products inventory purchases are commodities that are readily available from a large selection of suppliers. Property, Plant and Equipment Property, plant and equipment primarily consists of crude oil pipelines, tanks, terminals and gathering systems, and trucking assets. Property and equipment is stated at the lower of historical cost less accumulated depreciation, or fair value, if impaired. Assets acquired in conjunction with business acquisitions are recorded at estimated fair market value in accordance with the purchase method of accounting as prescribed in Accounting Standards Codification ("ASC") 805, Business Combinations ("ASC 805"). Acquisitions of net assets that do not constitute a business are accounted for by allocating the cost of the acquisition to individual assets acquired and liabilities assumed on a relative fair value basis and shall not give rise to goodwill as prescribed in ASC 805. Betterments, renewals and extraordinary repairs that extend the life of an asset are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over management’s estimated useful lives of the related assets. The estimated useful lives are as follows: Years Buildings and building improvements 15-40 Pipelines, tanks and terminals 15-40 Asset retirement obligation assets 15-50 Other equipment 3-15 Other Intangible Assets Other intangible assets acquired in a business combination and determined to be finite-lived are amortized over their respective estimated useful lives. The finite-lived intangible assets are amortized on straight-line basis over the estimated useful lives of 8 to 35 years. The amortization expense, with the exception of the marketing contract intangible, is included in depreciation and amortization on the accompanying consolidated statements of income. The marketing contract intangible is amortized on a straight-line basis over a 20-year period as a component of net revenues from affiliates. Acquired intangible assets determined to have an indefinite useful life are not amortized, but are instead tested for impairment in connection with our evaluation of long-lived assets as events and circumstances indicate that the asset might be impaired. Property, Plant and Equipment and Intangibles Impairment Property, plant and equipment and intangibles are evaluated for impairment whenever indicators of impairment exist. In accordance with ASC 360, Property, Plant and Equipment and ASC 350, Intangibles - Goodwill and Other , we evaluate the realizability of these long-lived assets as events occur that might indicate potential impairment. In doing so, we assess whether the carrying amount of the asset is recoverable by estimating the sum of the future cash flows expected to result from the use of the asset, undiscounted and without interest charges. If the carrying amount is more than the recoverable amount, an impairment charge must be recognized based on the fair value of the asset. Goodwill and Potential Impairment Goodwill in an acquisition represents the excess of the aggregate purchase price over the fair value of the identifiable net assets. Goodwill is reviewed at least annually during the fourth quarter for impairment, or more frequently if indicators of impairment exist, such as disruptions in our business, unexpected significant declines in operating results or a sustained market capitalization decline. Goodwill is evaluated for impairment by comparing the carrying amount of the reporting unit to its estimated fair value. Goodwill impairment charge is recognized for the amount that the carrying amount of a reporting unit, including goodwill, exceeds its fair value, limited to the total amount of goodwill allocated to that reporting unit. In assessing the recoverability of goodwill, assumptions are made with respect to future business conditions and estimated expected future cash flows to determine the fair value of a reporting unit. We elected to perform a qualitative assessment for purposes of our annual goodwill impairment test during the fourth quarter in 2022, 2021 and 2020. Our annual assessment of goodwill did not result in an impairment charge during the years ended December 31, 2022, 2021 or 2020. Details of goodwill balances by segment are included in Note 9. Business Combinations We recognize and measure the assets acquired and liabilities assumed in a business combination based on their estimated fair values at the acquisition date in accordance with the provisions of ASC 805. Any excess or surplus of the purchase consideration when compared to the fair value of the net tangible assets acquired, if any, is recorded as goodwill or gain from a bargain purchase. The fair value of assets and liabilities as of the acquisition date are often estimated using a combination of approaches, including the income approach, which requires us to project future cash flows and apply an appropriate discount rate; the cost approach, which requires estimates of replacement costs and depreciation and obsolescence estimates; and the market approach which uses market data and adjusts for entity-specific differences. We use all available information to make these fair value determinations and engage third-party consultants for valuation assistance. The estimates used in determining fair values are based on assumptions believed to be reasonable but which are inherently uncertain. Accordingly, actual results may differ materially from the projected results used to determine fair value. Equity Method Investments For equity investments that are not required to be consolidated under the variable or voting interest model, we evaluate the level of influence we are able to exercise over an entity’s operations to determine whether to use the equity method of accounting. Our judgment regarding the level of influence over an equity method investment includes considering key factors such as our ownership interest, participation in policy-making and other significant decisions and material intercompany transactions. Equity investments for which we determine we have significant influence are accounted for as equity method investments. Amounts recognized for equity method investments are included in equity method investments in our consolidated balance sheets and adjusted for our share of the net earnings and losses of the investee, dividends received and cash distributions from the investee, which are separately stated in our consolidated statements of income and comprehensive income and our consolidated statements of cash flows. The carrying value of each equity method investment is evaluated for impairment when conditions exist that indicate it is more likely than not that an impairment may have occurred, which may include the loss of a key contract, lack of sustained earnings or a deterioration of market conditions, among others. When impairment triggers are present, the fair value of the equity method investment is estimated using the income approach and the market approach. The income approach utilizes a discounted cash flow model incorporating management’s expectations of the investee’s future revenue (including the throughput barrel per day sold and related reduced tariff rates), operating expenses and earnings before interest, taxes, depreciation and amortization, capital expenditures and an anticipated tax rate (“EBITDA”), the estimated long term growth rate and weighted average cost of capital (“WACC”) as the discount rate. The market approach uses estimated EBITDA multiples for guideline comparable companies to estimate the fair value of the equity method investment. An impairment loss is recorded in earnings in the current period if a decline in the value of an equity method investment is determined to be other than temporary. There were no impairment losses recorded on equity method investments for the years ended December 31, 2022, 2021 or 2020 Equity method investments are reported as part of the investments in pipeline joint ventures segment. See Note 14 for further information on our equity method investments. Fair Value of Financial Instruments The fair values of financial instruments are estimated based upon current market conditions and quoted market prices for the same or similar instruments. Management estimates that the carrying value approximates fair value for all of our assets and liabilities that fall under the scope of ASC 825, Financial Instruments ("ASC 825"), with the exception of our fixed rate debt. Self-Insurance Reserves We have no employees. Rather, we are managed by the directors and officers of our general partner. However, Delek Holdings employees providing services to the Partnership are covered under Delek Holdings’ insurance programs. Delek Holdings has workers' compensation and liability insurance with varying retentions and deductibles with limits that management considers adequate. Environmental Expenditures It is our policy to accrue environmental and clean-up related costs of a non-capital nature when it is both probable that a liability has been incurred and the amount can be reasonably estimated. Environmental liabilities represent the current estimated costs to investigate and remediate contamination at sites where we have environmental exposure. This estimate is based on assessments of the extent of the contamination, the selected remediation technology and review of applicable environmental regulations, typically considering estimated activities and costs for 15 years, and up to 30 years if a longer period is believed reasonably necessary. Such estimates may require judgment with respect to costs, time frame and extent of required remedial and clean-up activities. Accruals for estimated costs from environmental remediation obligations generally are recognized no later than completion of the remedial feasibility study and include, but are not limited to, costs to perform remedial actions and costs of machinery and equipment that are dedicated to the remedial actions and that do not have an alternative use. Such accruals are adjusted as further information develops or circumstances change. We discount environmental liabilities to their present value if payments are fixed or reliably determinable. Expenditures for equipment necessary for environmental issues relating to ongoing operations are capitalized. Estimated recoveries of costs from other parties are recorded on an undiscounted basis as assets when their realization is deemed probable. See Note 17 for further information on crude oil releases impacting our properties and related accruals. Asset Retirement Obligations We recognize liabilities which represent the fair value of a legal obligation to perform asset retirement activities, including those that are conditional on a future event, when the amount can be reasonably estimated. These obligations are related to the required cleanout of our pipelines and terminal tanks and removal of certain above-grade portions of our pipelines situated on right-of-way property. The reconciliation of the beginning and ending carrying amounts of asset retirement obligations as of December 31, 2022 and 2021 is as follows (in thousands): December 31, 2022 2021 Beginning balance $ 6,476 $ 6,015 Liabilities acquired 2,261 — Accretion expense 596 461 Ending balance $ 9,333 $ 6,476 In order to determine fair value, management must make certain estimates and assumptions including, among other things, projected cash flows, a credit-adjusted risk-free rate and an assessment of market conditions that could significantly impact the estimated fair value of the asset retirement obligation. Revenue Recognition Revenue is measured based on consideration specified in a contract with a customer. The Partnership recognizes revenue when it satisfies a performance obligation by transferring control over a product or by providing services to a customer. Service, Product and Lease Revenues. Revenues for products sold are generally recognized upon delivery of product, which is when title and control of the product is transferred. Transaction prices for these products are typically at market rates for the product at the time of delivery. Service revenues are recognized as crude oil, intermediate and refined products are shipped through, delivered by or stored in our pipelines, trucks, terminals and storage facility assets, as applicable. We do not recognize product revenues for these services, as the product does not represent a promised good in the context of ASC 606, Revenue from Contracts with Customers ("ASC 606"). All service revenues are based on regulated tariff rates or contractual rates. Payment terms require customers to pay shortly after delivery and do not contain significant financing components. Certain agreements for gathering, transportation, storage, terminalling, and offloading with Delek Holdings were considered operating leases under ASC 840, Leases ("ASC 840"). As part of the adoption of ASC 842, we applied the permitted practical expedient to not separate lease and non-lease components under the predominance principle to designated asset classes associated with the provision of logistics services. We have determined that the predominant component of the related agreements currently in effect is the lease component. Therefore, the combined component is accounted for under the applicable lease accounting guidance. Refer to Note 5 for further information. Up-Front payments to Customers. We record up-front payments to customers in accordance with ASC 606. We evaluate the nature of each payment, the rights and obligations under the related contract, and whether the payment meets the definition of an asset. When an asset is recognized for an up-front payment to a customer, the asset is amortized, as a reduction of revenue, in a manner that reflects the pattern and period over which the asset is expected to provide benefit. Revenues Related to Reimbursements. In addition to the agreements noted above, we have cost reimbursement provisions in certain of our agreements with Delek Holdings that provide for reimbursement to the Partnership for certain costs, including certain capital expenditures. Such reimbursements are recorded in other long-term liabilities and are amortized to revenue over the life of the underlying revenue agreement corresponding to the asset. Cost of Materials and Other and Operating Expenses Cost of materials and other includes (i) all costs of purchased refined products, additives and related transportation of such products, (ii) costs associated with the operation of our trucking assets, which primarily include allocated employee costs and other costs related to fuel, truck leases and repairs and maintenance, (iii) the cost of pipeline capacity leased from a third-party, and (iv) gains and losses related to our commodity hedging activities. Operating expenses include the costs associated with the operation of owned terminals and pipelines and terminalling expense at third-party locations, excluding depreciation and amortization. These costs primarily include outside services, allocated employee costs, repairs and maintenance costs and energy and utility costs. Operating expenses related to the wholesale business are excluded from cost of sales because they primarily relate to costs associated with selling the products through our wholesale business. Depreciation and amortization is separately presented in our consolidated statement of income and disclosed by reportable segment in Note 15. Deferred Financing Costs Deferred financing costs are included in other non-current assets in the accompanying consolidated balance sheets and represent expenses related to issuing and amending our revolving credit facility. Deferred financing costs associated with our term loan facilities and are included as a reduction to the associated debt balance in the accompanying consolidated balance sheets. These costs represent expenses related to issuing our long-term debt and obtaining our lines of credit. These amounts are amortized ratably over the remaining term of the respective financing and are included in interest expense in the accompanying consolidated statements of income and comprehensive income. Leases In accordance with ASC 842-20, Leases - Lessee ("ASC 842-20"), we classify leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that are highly specialized or allow us to substantially utilize or pay for the entire asset over its useful life. All other leases are classified as operating leases. We lease primarily transportation equipment. Our leases do not have any outstanding renewal options. Certain leases also include options to purchase the leased equipment. Certain of our lease agreements include rates based on equipment usage. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. For all leases that include fixed rental rate increases, these are included in our fixed lease payments. Our leases may include variable payments, based on changes on price or other indices, which are expensed as incurred. We calculate the total lease expense for the entire noncancelable lease period, considering renewals for all periods for which it is reasonably certain to be exercised, and record lease expense on a straight-line basis in the accompanying consolidated statements of income. Accordingly, a lease liability is recognized for these leases and is calculated to be the present value of the fixed lease payments, as defined by ASC 842-20, using a discount rate based on our incremental borrowing rate. A corresponding right-of-use asset is recognized based on the lease liability and adjusted for certain costs and prepayments. Income Taxes We are not a taxable entity for federal income tax purposes or the income taxes of those states that follow the federal income tax treatment of partnerships. Instead, for purposes of these income taxes, each partner of the Partnership is required to take into account its share of items of income, gain, loss and deduction in computing its federal and state income tax liabilities, regardless of whether cash distributions are made to such partner by the Partnership. The taxable income reportable to each partner takes into account differences between the tax basis and fair market value of our assets and financial reporting bases of assets and liabilities, the acquisition price of such partner's units and the taxable income allocation requirements under the Partnership's Second Amended and Restated Agreement of Limited Partnership, as amended (the "Partnership Agreement"). We are subject to income taxes in certain states that do not follow the federal tax treatment of partnerships. These taxes are accounted for under the provisions of ASC 740, Income Taxes ("ASC 740"). This statement generally requires the Partnership to record deferred income taxes for the differences between the book and tax bases of its assets and liabilities, which are measured using enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred income tax expense or benefit represents the net change during the year in our deferred income tax assets and liabilities, exclusive of the amounts held in other comprehensive income. U.S. GAAP requires management to evaluate uncertain tax positions taken by the Partnership. The financial statement effects of a tax position are recognized when the position is more likely than not, based on the technical merits, to be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Partnership, and has concluded that there are no uncertain positions taken or expected to be taken. The Partnership is subject to routine audits by taxing jurisdictions. Equity Based Compensation Our general partner provides equity-based compensation to officers, directors and employees of our general partner or its affiliates, and certain consultants, affiliates of our general partner or other individuals who perform services for us, which may include unit options, restricted units, phantom units, unit appreciation rights, distribution equivalent rights, other unit-based awards and unit awards. The fair value of our phantom units is determined based on the closing market price of our common units on the grant date. The estimated fair value of our phantom units is amortized over the vesting period using the straight line method. Awards vest over one Net Income per Limited Partner Unit Basic net income per unit applicable to limited partners is computed by dividing limited partners’ interest in net income by the weighted-average number of outstanding common units. Prior to August 13, 2020, we had more than one class of participating securities and used the two class method to calculate the net income per unit applicable to the limited partners. The classes of participating units prior to August 13, 2020 consisted of limited partner units, general partner units and IDRs. Pursuant to the IDR Restructuring Transaction, the IDRs were eliminated and the 2.0% general partner economic interest was converted to a non-economic general partner interest. Effective August 13, 2020, the common limited partner units are the only participating security for cash distributions. Refer to Notes 6 and 12 for further discussion. Diluted net income per unit applicable to common limited partners includes the effects of potentially dilutive units on our common units. As of December 31, 2022, the only potentially dilutive units outstanding consist of unvested phantom units. Comprehensive Income Comprehensive income for the years ended December 31, 2022, 2021 and 2020 was equivalent to net income. Sales, Use and Excise Taxes The Partnership's policy is to exclude from revenue all taxes assessed by a governmental authority, including sales, use and excise taxes, that are both imposed on and concurrent with a specific revenue-producing transaction and collected on behalf of a customer. New Accounting Pronouncements Adopted During 2022 ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting (Topic 848) In March 2020, the FASB issued an amendment which is intended to provide temporary optional expedients and exceptions to GAAP guidance on contracts, hedge accounting and other transactions affected by the expected market transition from the London Interbank Offered Rate ("LIBOR") and other interbank rates. This guidance is effective for all entities at any time beginning on March 12, 2020 through December 31, 2022 and may be applied from the beginning of an interim period that includes the issuance date of the ASU. We adopted this guidance during 2022 and the adoption did not have a material impact on our business, financial condition or results of operations.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions	Acquisitions 3 Bear Acquisition We completed the 3 Bear Acquisition on June 1, 2022, in which we acquired crude oil and natural gas gathering, processing, and transportation and storage operations, as well as water disposal and recycling operations, located in the Delaware Basin of New Mexico. The purchase price for the 3 Bear Acquisition was $628.3 million. The 3 Bear Acquisition was financed through a combination of cash on hand and borrowings under the DKL Credit Facility. For the year ended December 31, 2022, we incurred $10.6 million, in incremental direct acquisition and integration costs that principally consist of legal, advisory and other professional fees. Such costs are included in general and administrative expenses in the accompanying consolidated statements of income. Our consolidated financial and operating results reflect the 3 Bear Acquisition operations beginning June 1, 2022. Our results of operations included revenue and net income of $123.7 million and $14.2 million, respectively, for the year ended December 31, 2022. The 3 Bear Acquisition was accounted for using the acquisition method of accounting, whereby the purchase price was allocated to the tangible and intangible assets acquired and the liabilities assumed based on their fair values. The excess of the consideration paid over the fair value of the net assets acquired was recorded as goodwill. Determination of Purchase Price The table below presents the purchase price (in thousands): Base purchase price: $ 624,700 Add: closing net working capital (as defined in the 3 Bear Purchase Agreement) 3,600 Less: closing indebtedness (as defined in the 3 Bear Purchase Agreement) (80,618) Cash paid for the adjusted purchase price 547,682 Cash paid to payoff 3 Bear credit agreement (as defined in the 3 Bear Purchase Agreement) 80,618 Purchase price $ 628,300 Purchase Price Allocation The following table summarizes the preliminary fair values of assets acquired and liabilities assumed in the 3 Bear Acquisition as of June 1, 2022 (in thousands): Assets acquired: Cash and cash equivalents $ 2,678 Accounts receivables, net 28,859 Inventories 1,836 Other current assets 986 Property, plant and equipment 382,799 Operating lease right-of-use assets 7,427 Goodwill 14,848 Customer relationships intangible, net (1) 210,000 Rights-of-way (1) 13,490 Other non-current assets 500 Total assets acquired 663,423 Liabilities assumed: Accounts payable 8,020 Accrued expenses and other current liabilities 22,382 Current portion of operating lease liabilities 1,029 Asset retirement obligations 2,261 Operating lease liabilities, net of current portion 1,431 Total liabilities assumed 35,123 Fair value of net assets acquired $ 628,300 (1) The acquired intangible assets amount includes the following identified intangibles: • Customer relationship intangible that is subject to amortization with a preliminary fair value of $210.0 million, which will be amortized over an 11.6-year • Rights-of-way intangible that is subject to amortization with a preliminary fair value of $13.5 million, which will be amortized over the weighted-average useful life of 25.4 years. These fair value estimates are preliminary and therefore, the final fair value of assets acquired and liabilities assumed and the resulting effect on our financial position may change once all necessary information has become available and we finalize our valuations. To the extent possible, estimates have been considered and recorded, as appropriate, for the items above based on the information available as of December 31, 2022. We will continue to evaluate these items until they are satisfactorily resolved and adjust our purchase price allocation accordingly, within the allowable measurement period (not to exceed one year from the date of acquisition), as defined by Accounting Standards Codification ("ASC") 805, Business Combinations ("ASC 805"). The fair value of property, plant and equipment was based on the combination of the cost and market approaches. Key assumptions in the cost approach include determining the replacement cost by evaluating recently published data and adjusting replacement cost for physical deterioration, functional and economic obsolescence. We used the market approach to measure the value of certain assets through an analysis of recent sales or offerings of comparable properties. The fair value of customer relationships was based on the income approach. Key assumptions in the income approach include projected revenue attributable to customer relationships, operating margins and discount rates. The fair values discussed above were based on significant inputs that are not observable in the market and, therefore, represent Level 3 measurements. The fair values of all other current assets and liabilities were equivalent to their carrying values due to their short-term nature. The goodwill recognized in the 3 Bear Acquisition is primarily attributable to enhancing our third-party revenues, further diversification of our customer and product mix, expanding our footprint into the Delaware basin and bolstering our Environmental, Social and Governance ("ESG") optionality through furthering carbon capture opportunities and greenhouse gas reduction projects currently underway. This goodwill is deductible for income tax purposes. Goodwill related to the 3 Bear Acquisition is included in the gathering and processing segment. Unaudited Pro Forma Financial Information The following table summarizes the unaudited pro forma financial information of the Partnership assuming the 3 Bear Acquisition had occurred on January 1, 2021. The unaudited pro forma financial information has been adjusted to give effect to certain pro forma adjustments that are directly related to the 3 Bear Acquisition based on available information and certain assumptions that management believes are factually supportable. The most significant pro forma adjustments relate to (i) incremental interest expense and amortization of deferred financing costs associated with revolving credit facility borrowings incurred in connection with the 3 Bear Acquisition, (ii) incremental depreciation resulting from the estimated fair values of acquired property, plant and equipment, (iii) incremental amortization resulting from the estimated fair value of the acquired customer relationships intangible, (iv) accounting policy alignment and (v) transaction costs. The unaudited pro forma financial information excludes any expected cost savings or other synergies as a result of the 3 Bear Acquisition. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have been achieved had the 3 Bear Acquisition been effective as of the date presented, nor is it indicative of future operating results of the combined company. Actual results may differ significantly from the unaudited pro forma financial information. Year Ended December 31, (in thousands, except per unit data) 2022 2021 Net sales $ 1,134,925 $ 859,156 Net income attributable to partners $ 156,810 $ 114,977 Net income per limited partner unit: Basic income per unit $ 3.61 $ 2.65 Diluted income per unit $ 3.60 $ 2.65 Trucking Assets Acquisition Effective May 1, 2020, the Partnership, through its wholly-owned subsidiary DKL Transportation, LLC, acquired Delek Trucking, LLC consisting of certain leased and owned tractors and trailers and related assets from Delek Holdings. The total consideration was approximately $48.0 million in cash. We financed this acquisition with a combination of cash on hand and borrowings under the DKL Credit Facility (as defined in Note 7). The Trucking Assets are recorded in our storage and transportation segment and include approximately 150 trucks and trailers, which are primarily leased or owned, respectively. In connection with the closing of the transaction, Delek Holdings, the Partnership and various of their respective subsidiaries entered into a Transportation Services Agreement (the “Trucking Assets TSA Agreement”). Under the Trucking Assets TSA Agreement, the Partnership will gather, coordinate pickup of, transport and deliver petroleum products for Delek Holdings, as well as provide ancillary services as requested. The transaction and related agreements were approved by the Conflicts Committee of the Partnership's general partner, which is comprised solely of independent directors. See Note 4 for more detailed descriptions of these agreements. The Trucking Assets Acquisition was considered a transaction between entities under common control. Accordingly, the Trucking Assets were recorded at amounts based on Delek Holdings' historical carrying value as of the acquisition date. The carrying value of the Trucking Assets as of the acquisition date was $13.3 million, consisting of $0.5 million of owned assets and $12.8 million Right of Use asset for leased assets. The Right of Use asset offsets with an equivalent operating lease liability. Prior periods have not been recast as these assets do not constitute a business in accordance with Accounting Standard Update 2017-01, Clarifying the Definition of a Business ("ASU 2017-01"). We capitalized approximately $0.3 million of acquisition costs related to the Trucking Assets Acquisition. Midland Gathering Assets Acquisition (formerly Permian Gathering Assets Acquisition) Effective March 31, 2020, the Partnership, through its wholly-owned subsidiary DKL Permian Gathering, LLC, acquired the Midland Gathering Assets from Delek Holdings, located in Howard, Borden and Martin Counties, Texas. The total consideration was subject to certain post-closing adjustments and was comprised of $100.0 million in cash and 5.0 million of our common limited partner units (the "Additional Units"). We financed the cash component of this acquisition with borrowings from the DKL Credit Facility. The Midland Gathering Assets are recorded in our gathering and processing segment and include: • Crude oil pipelines; • Approximately 200 miles of gathering systems; • Approximately 65 Tank battery connections; • Terminals (total storage of approximately 650,000 bbls); and • Applicable rights-of-way. In connection with the closing of the transaction, Delek Holdings, the Partnership and various of their respective subsidiaries entered into a Throughput and Deficiency Agreement (the “Big Spring T&D Agreement”). Under the Big Spring T&D Agreement, the Partnership will operate and maintain the Midland Gathering Assets connecting Delek Holdings' interests in and to certain crude oil with the Partnership's Big Spring, Texas terminal and provide gathering, transportation and other related services with respect to any and all crude produced from shipper’s and certain other producers’ respective interests for delivery at the Big Spring Terminal. The transaction and related agreements were approved by the Conflicts Committee of the Partnership's general partner, which is comprised solely of independent directors. See Note 4 for more detailed descriptions of these agreements. The Midland Gathering Assets Acquisition was considered a transaction between entities under common control. Accordingly, the Midland Gathering Assets were recorded at amounts based on Delek Holdings' historical carrying value as of the acquisition date. The carrying value of the Midland Gathering Assets as of the acquisition date was $209.5 million. Pursuant to the common control guidance, the 5.0 million units issued (which had a closing market price of $9.10 per unit on the transaction date) were recorded in equity at $109.5 million, representing the net carrying value of the Midland Gathering Assets purchased of $209.5 million less the $100.0 million cash consideration. Prior periods have not been recast as these assets do not constitute a business in accordance with ASU 2017-01. We capitalized approximately $0.7 million of acquisition costs related to the Midland Gathering Assets Acquisition.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Commercial Agreements The Partnership has a number of long-term, fee-based commercial agreements with Delek Holdings under which we provide various services, including crude oil gathering and crude oil, intermediate and refined products transportation and storage services, and marketing, terminalling and offloading services to Delek Holdings. Most of these agreements have an initial term ranging from five Under each of these agreements, we are required to maintain the capabilities of our pipelines and terminals, such that Delek Holdings may throughput and/or store, as the case may be, specified volumes of crude oil, intermediate and refined products. Material commercial agreements with Delek Holdings: Asset/Operation Initiation Date Initial/Maximum Term (years) (1) Service Minimum Throughput Commitment (bpd) Fee (/bbl) El Dorado Assets and El Dorado Gathering System: Crude Oil Pipelines (non-gathered) November 2012 5 / 15 Crude oil and refined products transportation 46,000 (2) $1.12 (3) Refined Products Pipelines November 2012 5 / 15 40,000 $0.13 El Dorado Gathering System November 2012 5 / 15 Crude oil gathering 14,000 $3.01 (3) East Texas Crude Logistics System: Crude Oil Pipelines November 2012 5 / 15 Crude oil transportation and storage 35,000 $0.53 (4) Storage November 2012 5 / 15 N/A $329,665/month East Texas Marketing November 2012 10 (5) Marketing products for Tyler Refinery 50,000 $0.90 (5) Big Sandy Terminal: Refined Products Transportation November 2012 5 / 15 Refined products transportation, dedicated terminalling services and storage for the Tyler Refinery 5,000 $0.66 Terminalling November 2012 5 / 15 5,000 $0.66 Storage November 2012 5 / 15 N/A $65,874/month Tyler Throughput and Tankage: Refined Products Throughput July 2013 8 / 16 Dedicated Terminalling and storage 50,000 $0.44 Storage July 2013 8 / 16 N/A $1,034,886/month Memphis Pipeline June 1, 2018 5 Refined Products Transportation 11,000 $1.36 El Dorado Throughput and Tankage: Refined Products Throughput February 2014 8 / 16 Dedicated terminalling and storage 11,000 $0.62 Storage February 2014 8 / 16 N/A $1,620,006/month El Dorado Assets Throughput: Light Crude Throughput March 2015 9 / 15 Dedicated Offloading Services N/A (6) $1.25 Heavy Crude Throughput March 2015 9 / 15 Dedicated Offloading Services N/A (6) $2.81 Pipelines, Storage and Throughput Facilities Agreement (Big Spring Logistics Assets): Crude Oil and Refined Products Throughput March 1, 2018 10 / 15 Pipeline throughput 104,300 $0.06 Rail Offloading March 1, 2018 10 / 15 Offloading services 4,500 $0.48 Terminalling March 1, 2018 10 / 15 Dedicated Terminalling 29,250 $0.78 Storage March 1, 2018 10 / 15 Storage N/A $1,632,647/month Asphalt Services Agreement (Big Spring Logistics Assets): Terminalling March 1, 2018 10 / 15 Dedicated Asphalt Terminalling and Storage 1,020 to 2,380 based on seasonality $9.86 Storage March 1, 2018 10 / 15 N/A $542,173/month Marketing Agreement (Big Spring Logistics Assets): Marketing Services March 1, 2018 10 / 15 Dedicated Marketing and Selling 65,000 $0.59 - $0.84 Throughput and Deficiency Agreement (Midland Gathering Assets) Gathering System March 31, 2020 10 / 20 Gathering and Transportation Services 120,000 (7) $0.76 15,000 (8) $0.70 Re-delivery System March 30, 2020 10 / 20 50,000 $0.27 Pipelines, Throughput and Offloading Facilities Agreement (Big Spring Logistics Assets) Fintex / Magellen Pipeline April 1, 2020 2 / 10 Refined Products 20,000 $0.68 Crude Oil Offloading January 1, 2020 2 / 10 Crude Oil Offloading 15,120 $1.04 Storage April 1, 2020 2 / 10 Storage N/A $277,620/month LPG Rack January 1, 2020 2 / 10 Truck Unloading Facility 4,500 $5.78 Transportation Services Agreement Trucking Services May 1, 2020 10 / 14 Transportation Services N/A $39,000,000/Minimum Annual Revenue Commitment (1) Maximum term gives effect to the extension of the commercial agreement pursuant to the terms thereof. (2) Excludes volumes gathered on the El Dorado Gathering System (the "El Dorado Gathering System"). (3) Volumes gathered on the El Dorado Gathering System will not be subject to an additional fee for transportation on our El Dorado Assets (the "El Dorado Assets") to the El Dorado Refinery. (4) For any volumes in excess of 50,000 bpd, the throughput fee will be $0.79/bbl. (5) For any volumes in excess of 50,000 bpd, the throughput fee will be $0.88/bbl. Following the primary term, the marketing agreement automatically renews for a successive one-year term, unless either party provides notice of non-renewal 10 months prior to the expiration of the then-current term. The initial primary term for the marketing agreement has been extended through 2027. (6) The throughput agreement provides for a minimum throughput fee of $1.8 million per quarter for throughput of a combination of light and heavy crude. (7) For any volumes in excess of 120,000, the throughput fee will be $0.55/bbl. (8) These volumes are associated with a connection expansion project completed in fourth quarter 2022 to construct additional receipt points on our gathering pipeline. Other Agreements with Delek Holdings In addition to the commercial agreements described above, the Partnership has entered into the following agreements with Delek Holdings: Slurry Clarifying Services Agreement We executed a series of agreements, effective January 1, 2022, with DK Trading & Supply, LLC (“DKT&S”) and Alon Refining Krotz Springs, Inc. whereby the Partnership will operate and maintain a facility, located within the Krotz Springs, Louisiana refinery, to process slurry for DKT&S. Using a process that incorporates horizontal and vertical centrifuges, we remove metals, ash, and other solids from the slurry. The clarified product can then be sold to DKT&S or one of its affiliates. As consideration for the processing services, we will receive a fixed rate per barrel processing fee in addition to a margin-based payment. The Partnership and DKT&S have agreed to a minimum delivery commitment volume to be processed in the facility. The initial term of the agreement is for a period of three years, and thereafter, will continue a year-to-year basis unless canceled by either party. Omnibus Agreement The Partnership entered into an omnibus agreement with Delek Holdings, our general partner, Delek Logistics Operating, LLC, Lion Oil Company, LLC and certain of the Partnership’s and Delek Holdings' other subsidiaries on November 7, 2012, which has been amended and restated from time to time in connection with acquisitions from Delek Holdings (collectively, as amended, the "Omnibus Agreement"). The Omnibus Agreement governs the provision of certain operational services and reimbursement obligations, among other matters, between the Partnership and Delek Holdings, and obligates us to pay an annual fee of $4.3 million to Delek Holdings for its provision of centralized corporate services to the Partnership. Pursuant to the terms of the Omnibus Agreement, we were reimbursed by Delek Holdings for certain capital expenditures. These amounts are recorded in other long-term liabilities and are amortized to revenue over the life of the underlying revenue agreement corresponding to the asset. There were no reimbursements by Delek Holdings during the year ended December 31, 2022. We were reimbursed a nominal amount and $0.6 million during the years ended December 31, 2021 and 2020, respectively. Additionally, we are reimbursed or indemnified, as the case may be, for costs incurred in excess of certain amounts related to certain asset failures, pursuant to the terms of the Omnibus Agreement. As of December 31, 2022, there was no receivable from related parties for these matters and a nominal receivable from related parties for these matters as of December 31, 2021. These reimbursements are recorded as reductions to operating expenses. There were no reimbursements for these matters during the year ended December 31, 2022. We were reimbursed a nominal amount and $0.1 million for these matters during the years ended December 31, 2021 and 2020, respectively. Other Agreements Our general partner operates our business on our behalf and is entitled under our Partnership Agreement to be reimbursed for the cost of providing those services, which include certain labor related costs. We and our subsidiaries paid Delek Holdings approximately $34.6 million, $21.8 million and $29.4 million pursuant to the Partnership Agreement during the years ended December 31, 2022, 2021 and 2020, respectively. These amounts are included in operating expenses in the accompanying consolidated statements of income and comprehensive income. Other Transactions The Partnership manages long-term capital projects on behalf of Delek Holdings pursuant to a construction management and operating agreement (the "DPG Management Agreement") for the construction of gathering systems in the Permian Basin. The majority of the gathering systems have been constructed, however, additional costs pertaining to a pipeline connection that was not acquired by the Partnership continue to be incurred and are still subject to the terms of the DPG Management Agreement. The Partnership is also considered the operator for the project and is responsible for oversight of the project design, procurement and construction of project segments and provides other related services. Pursuant to the terms of the DPG Management Agreement, the Partnership receives a monthly operating services fee and a construction services fee, which includes the Partnership's direct costs of managing the project plus an additional percentage fee of the construction costs of each project segment. The agreement extends through December 2023. Total fees paid to the Partnership were $1.5 million and $1.6 million for the years ended December 31, 2022 and 2021, respectively, which are recorded in affiliate revenue in our consolidated statements of income. Additionally, the Partnership incurs the costs in connection with the construction of the assets and is subsequently reimbursed by Delek Holdings. Amounts reimbursable by Delek Holdings are recorded in accounts receivable from related parties. Unregistered Sale of Equity Securities In connection with the Partnership's issuance of the common limited partner units under the Midland Gathering Assets Acquisition and in accordance with the Partnership's First Amended and Restated Agreement of Limited Partnership, as amended (the "Previous Partnership Agreement"), the Partnership issued general partner units to the general partner in an amount necessary to maintain its 2% general partner interest as defined in the Previous Partnership Agreement. The sale and issuance of the Additional Units and such general partner units in connection with the Midland Gathering Assets Acquisition is exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended. Additionally, in March 2020, Delek Marketing & Supply, LLC ("Delek Marketing") repurchased 451,822 common limited partner units from an unaffiliated investor pursuant to a Common Unit Purchase Agreement between Delek Marketing and such investor. The purchase price of the units amounted to approximately $5.0 million. As a result of the transaction, Delek Holdings' ownership in our common limited partner units increased to 64.5% from 62.6%. Delek Holdings' ownership in our common limited partner units was further increased to 70.5% as a result of the issuance of 5.0 million Additional Units in connection with the Midland Gathering Assets Acquisition described above. In August 2020, Delek Holdings ownership in our common limited partner units was further increased to approximately 80% in connection with the IDR Restructuring Transaction, when the Partnership issued 14.0 million of the Partnership's newly issued common limited partner units to Delek Holdings. On December 22, 2021, Delek Holdings issued a press release regarding a program to sell up to 434,590 common limited partner units representing limited partner interests in the Partnership. We will not sell any securities under this program and we will not receive any proceeds from the sale of the securities by Delek Holdings. For the years ended December 31, 2022 and 2021, Delek Holdings sold 385,522 and 49,068 units, respectively, for gross proceeds of $16.4 million ($13.6 million, net of taxes) and $2.1 million ($1.7 million, net of taxes). Amendment No. 2 to the First Amended and Restated Agreement of Limited Partnership of Delek Logistics Partners, LP On March 31, 2020, in connection with the completion of the Midland Gathering Assets Acquisition, the Board of the general partner adopted Amendment No. 2 (“Amendment No. 2”) to the Previous Partnership Agreement, effective upon adoption. Amendment No. 2 amended the Previous Partnership Agreement to provide for a waiver of distributions in respect of the Incentive Distribution Rights ("IDRs") for General Partner Additional Units ("GP Additional Units") associated with the 5.0 million Additional Units for at least two years, through at least the distribution for the quarter ending March 31, 2022 ( the “IDR Waiver”). The IDR Waiver essentially reduced the distribution made to the holders of the IDRs during this period, as the holders would not receive a share of the distribution made on the GP Additional Units. Subsequently, the IDRs were eliminated in the IDR Restructuring Transaction on August 13, 2020. Conversion of GP Economic Interest and Elimination of IDRs On August 13, 2020, we closed the transaction contemplated by a definitive exchange agreement with Delek Holdings to eliminate all of the IDRs held by the general partner and convert the 2% general partner economic interest into a non-economic general partner interest, all in exchange for 14.0 million of the Partnership's newly issued common limited partner units and $45.0 million cash. Contemporaneously, Delek Holdings purchased a 5.2% ownership interest in our general partner from certain affiliates who were also members of our general partner's management and board of directors. As a result of the transaction, Delek Holdings owned 100% interest in the general partner and approximately 34.7 million common limited partner units, representing approximately 80% of the Partnership's outstanding common limited partner units. To implement the transaction, our Partnership Agreement was amended and restated. Summary of Transactions Revenues from affiliates consist primarily of revenues from gathering, transportation, storage, offloading, Renewable Identification Numbers, wholesale marketing and products terminalling services provided primarily to Delek Holdings based on regulated tariff rates or contractually based fees and product sales. Affiliate operating expenses are primarily comprised of amounts we reimburse Delek Holdings, or our general partner, as the case may be, for the services provided to us under the Partnership Agreement. These expenses could also include reimbursement and indemnification amounts from Delek Holdings, as provided under the Omnibus Agreement. Additionally, the Partnership is required to reimburse Delek Holdings for direct or allocated costs and expenses incurred by Delek Holdings on behalf of the Partnership and for charges Delek Holdings incurred for the management and operation of our logistics assets, including an annual fee for various centralized corporate services, which are included in general and administrative expenses. In addition to these transactions, we purchase refined products and bulk biofuels from Delek Holdings, the costs of which are included in cost of materials and other. A summary of revenue, purchases from affiliates and expense transactions with Delek Holdings and its affiliates are as follows (in thousands): Year Ended December 31, 2022 2021 2020 Revenues $ 479,411 $ 418,826 $ 382,666 Purchases from Affiliates $ 496,184 $ 321,939 $ 205,581 Operating and maintenance expenses $ 53,803 $ 40,854 $ 43,985 General and administrative expenses $ 13,565 $ 9,330 $ 12,557 Quarterly Cash Distribution Prior to August 13, 2020, our common and general partner unitholders and the holders of IDRs were entitled to receive quarterly distributions of available cash as it was determined by the board of directors of our general partner in accordance with the terms and provisions of our Partnership Agreement. Pursuant to the IDR Restructuring Transaction on August 13, 2020, the general partner will no longer receive any cash distributions. During the years ended December 31, 2022, 2021 and 2020, we paid quarterly cash distributions of $170.9 million, $161.6 million and $136.8 million, respectively, of which $135.2 million, $129.3 million and $105.3 million, respectively, were paid to Delek Holdings and our

Revenues

Revenues	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenues	Revenues We generate revenue by charging fees for crude oil gathering, transporting and storage of crude oil and natural gas; marketing, distributing, transporting and storing intermediate and refined products and disposing and recycling of water in select regions of the southeastern United States, the Delaware Basin in New Mexico and West Texas. A significant portion of our revenue is derived from long-term commercial agreements with Delek Holdings, which provide for annual fee adjustments for increases or decreases in the CPI, PPI or the FERC index (refer to Note 4 for a more detailed description of these agreements). In addition to the services we provide to Delek Holdings, we also generate substantial revenue from crude oil, intermediate and refined products transportation services for, and terminalling and marketing services to, third parties primarily in Texas, New Mexico, Tennessee and Arkansas. Certain of these services are provided pursuant to contractual agreements with third parties. Payment terms require customers to pay shortly after delivery and do not contain significant financing components. Delek Holdings, directly or indirectly, accounted for 46.3%, 59.8% and 67.4% of our total revenues for the years ended December 31, 2022, 2021 and 2020, respectively. The majority of our commercial agreements with Delek Holdings meet the definition of a lease because: (1) performance of the contracts is dependent on specified property, plant or equipment and (2) it is remote that one or more parties other than Delek Holdings will take more than a minor amount of the output associated with the specified property, plant or equipment. As part of our adoption of ASC 842, Leases ("ASC 842"), we applied the permitted practical expedient to not separate lease and non-lease components under the predominance principle to designated asset classes associated with the provision of logistics services. We have determined that the predominant component of the related agreements currently in effect is the lease component. Therefore, the combined component is accounted for under the applicable lease accounting guidance. Of our $924.0 million net property, plant, and equipment balance as of December 31, 2022, $348.9 million is subject to operating leases under our commercial agreements. These agreements do not include options for the lessee to purchase our leased assets, nor do they include any material residual value guarantees or material restrictive covenants. The following table represents a disaggregation of revenue for the gathering and processing, wholesale marketing and terminalling, and storage and transportation segments for the periods indicated (in thousands): Year Ended December 31, 2022 Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Consolidated Service Revenue - Third Party $ 29,199 $ — $ 21,614 $ 50,813 Service Revenue - Affiliate 16,458 32,593 — 49,051 Product Revenue - Third Party 90,383 415,800 — 506,183 Product Revenue - Affiliate 52,692 90,298 — 142,990 Lease Revenue - Affiliate (1) 116,695 50,193 120,482 287,370 Total Revenue $ 305,427 $ 588,884 $ 142,096 $ 1,036,407 (1) Net of $7.2 million of amortization expense for the year ended December 31, 2022, related to a customer contract intangible asset recorded in the wholesale marketing and terminalling segment. Year Ended December 31, 2021 Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Consolidated Service Revenue - Third Party $ 4,670 $ 490 $ 11,942 $ 17,102 Service Revenue - Affiliate 13,723 34,033 — 47,756 Product Revenue - Third Party — 264,974 — 264,974 Product Revenue - Affiliate — 76,074 — 76,074 Lease Revenue - Affiliate (1) 143,459 37,686 113,851 294,996 Total Revenue $ 161,852 $ 413,257 $ 125,793 $ 700,902 (1) Net of $7.2 million of amortization expense for the year ended December 31, 2021, related to a customer contract intangible asset recorded in the wholesale marketing and terminalling segment. Year ended December 31, 2020 Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Consolidated Service Revenue - Third Party $ 1,035 $ 634 $ 16,561 $ 18,230 Service Revenue - Affiliate 17,768 33,632 — 51,400 Product Revenue - Third Party — 162,522 — 162,522 Product Revenue - Affiliate — 71,178 — 71,178 Lease Revenue - Affiliate (1) 121,485 44,925 93,678 260,088 Total Revenue $ 140,288 $ 312,891 $ 110,239 $ 563,418 (1) Net of $7.2 million of amortization expense for the year ended December 31, 2020, related to a customer contract intangible asset recorded in the wholesale marketing and terminalling segment. As of December 31, 2022, we expect to recognize approximately $1.3 billion in lease revenues related to our unfulfilled performance obligations pertaining to the minimum volume commitments and capacity utilization under the non-cancelable terms of our commercial agreements with Delek Holdings. Most of these agreements have an initial term ranging from five Our unfulfilled performance obligations as of December 31, 2022 were as follows (in thousands): 2023 $ 293,303 2024 210,897 2025 185,592 2026 177,917 2027 430,886 Total expected revenue on remaining performance obligations $ 1,298,595

Net Income Per Unit

Net Income Per Unit	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Net Income Per Unit	Net Income per Unit Basic net income per unit applicable to limited partners is computed by dividing limited partners' interest in net income by the weighted-average number of outstanding common units. Prior to August 13, 2020, we had more than one class of participating securities and used the two class method to calculate the net income per unit applicable to the limited partners. The classes of participating units prior to August 13, 2020 consisted of limited partner units, general partner units and IDRs. Pursuant to the IDR Restructuring Transaction, the IDRs were eliminated and the 2% general partner economic interest was converted to a non-economic general partner interest. Effective August 13, 2020, the common limited partner units are the only participating security for cash distributions. Refer to Note 12 - Equity for a discussion of the elimination of the IDRs and conversion of the 2% general partner economic interest effective August 13, 2020. The two-class method was based on the weighted-average number of common units outstanding during the period. Basic net income per unit applicable to limited partners was computed by dividing limited partners’ interest in net income, after deducting our general partner’s 2% interest and IDRs, by the weighted-average number of outstanding common units. Our net income was allocated to our general partner and limited partners in accordance with their respective partnership percentages after giving effect to priority income allocations for IDRs, which are held by our general partner pursuant to our Partnership Agreement. Earnings in excess of distributions were allocated to our general partner and limited partners based on their respective ownership interests. The IDRs were paid following the close of each quarter. As discussed in Note 4 - Related Party Transactions, pursuant to Amendment No. 2 to the Partnership Agreement, an agreement was reached for a waiver of distributions in respect of the IDRs for the GP Additional Units associated with the 5.0 million Additional Units issued in connection with the Midland Gathering Assets Acquisition for at least two years, through at least the distribution for the quarter ending March 31, 2022. The IDR Waiver essentially reduced the distribution made to the holders of the IDRs during this period, as the holders would not receive a share of the distribution made on the GP Additional Units. An additional waiver letter was signed that waived all of the distributions for the first quarter of 2020 on the Additional Units with respect to base distributions and the IDRs. Subsequently, the IDRs were eliminated in the IDR Restructuring Transaction on August 13, 2020. Refer to Note 4 for additional details. Diluted net income per unit applicable to common limited partners includes the effects of potentially dilutive units on our common units. As of December 31, 2022, the only potentially dilutive units outstanding consist of unvested phantom units. Our distributions earned with respect to a given period are declared subsequent to quarter end. Therefore, the table below represents total cash distributions applicable to the period in which the distributions are earned. The date of distribution for the distributions earned during the quarterly period ended December 31, 2022 is February 9, 2023. The calculation of net income per unit is as follows (dollars in thousands, except units and per unit amounts): Year Ended December 31, 2022 2021 2020 Net income attributable to partners $ 159,052 $ 164,822 $ 159,256 Less: General partner's distribution (including IDRs) (1) — — 18,618 Less: Limited partners' distribution 172,933 164,484 127,070 Earning in excess (deficit) of distributions $ (13,881) $ 338 $ 13,568 General partner's earnings: Distributions (including IDRs) (1) $ — $ — $ 18,618 Allocation of earnings in excess (deficit) of distributions — — 106 Total general partner's earnings $ — $ — $ 18,724 Limited partners' earnings on common units: Distributions $ 172,933 $ 164,484 $ 127,070 Allocation of earnings in excess (deficit) of distributions (13,881) 338 13,462 Total limited partners' earnings on common units $ 159,052 $ 164,822 $ 140,532 Weighted average limited partner units outstanding: Common units - basic 43,487,910 43,447,739 33,594,284 Common units - diluted 43,511,650 43,460,470 33,597,418 Net income per limited partner unit: Common - basic $ 3.66 $ 3.79 $ 4.18 Common - diluted (2) $ 3.66 $ 3.79 $ 4.18 (1) Prior to August 13, 2020, general partner distributions (including IDRs) consist of the 2% general partner interest and IDRs, which represent the right of the general partner to receive increasing percentages of quarterly distributions of available cash from operating surplus in excess of 0.43125 per unit per quarter. In connection with the IDR Restructuring Transaction on August 13, 2020, the IDRs were eliminated and the general partner interest became a non-economic general partner interest. See Note 12 for further discussion related to IDRs. (2) There were 7,511, 4,458 and 5,201 outstanding common unit equivalents excluded from the diluted earnings per unit calculation during the years ended December 31, 2022, 2021 and 2020, respectively.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2022
Inventory, Net [Abstract]
Inventory	InventoryInventories consisted of $1.5 million and $2.4 million of refined petroleum products as of December 31, 2022 and 2021, respectively, each of which are net of lower of cost or net realizable value reserve of a nominal amount. Inventory is stated at the lower of cost or net realizable value, with cost determined on a first-in, first-out basis. We recognize lower of cost or net realizable value charges as a component of cost of materials and other in the consolidated statements of income and comprehensive income.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment, at cost, consist of the following (in thousands): December 31, 2022 2021 Land $ 17,367 $ 14,533 Building and building improvements 5,072 2,742 Pipelines, tanks and terminals 1,103,857 654,154 Asset retirement obligation assets 2,073 2,073 Other equipment 30,849 30,774 Construction in process 81,466 11,594 Property, plant and equipment 1,240,684 715,870 Less: accumulated depreciation (316,680) (266,482) Property, plant and equipment, net $ 924,004 $ 449,388

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill Goodwill represents the excess of the aggregate purchase price over the fair value of the identifiable net assets acquired and is not amortized. We perform an annual assessment of whether goodwill retains its value. This assessment is done more frequently if indicators of potential impairment exist. We performed our annual goodwill impairment review in the fourth quarter of 2022, 2021, and 2020. We performed a qualitative assessment for the years ended December 31, 2022, December 31, 2021, and December 31, 2020. In 2022, 2021 and 2020, the annual impairment review resulted in the determination that no indicators of impairment of goodwill were present. A summary of our goodwill by segment is as follows (in millions): Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Total Balance, December 31, 2020 $ 4,155 $ 7,499 $ 549 $ 12,203 Goodwill Impairment — — — — Balance, December 31, 2021 4,155 7,499 549 12,203 Acquisition 14,848 — — 14,848 Goodwill Impairment — — — — Balance, December 31, 2022 $ 19,003 $ 7,499 $ 549 $ 27,051

Other Intangible Assets

Other Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Other Intangible Assets	Other Intangible Assets Our identifiable intangible assets are as follows (in thousands): Useful Accumulated As of December 31, 2022 Life Gross Amortization Net Intangible assets subject to amortization: Customer relationships 11.6 years $ 210,000 $ (10,560) $ 199,440 Marketing contract 20 years 144,219 (34,853) 109,366 Rights-of-way assets 8 - 35 years 13,490 (377) 13,113 Intangible assets not subject to amortization: Rights-of-way assets Indefinite 42,877 42,877 Total $ 410,586 $ (45,790) $ 364,796 Useful Accumulated As of December 31, 2021 Life Gross Amortization Net Intangible assets subject to amortization: Marketing contract 20 years $ 144,219 $ (27,642) $ 116,577 Intangible assets not subject to amortization: Rights-of-way assets Indefinite 37,280 37,280 Total $ 181,499 $ (27,642) $ 153,857 Amortization of the rights-of-way assets and customer relationships intangible asset was $10.9 million for the year ended December 31, 2022, and is included in depreciation and amortization on the accompanying consolidated statements of income and comprehensive income. Amortization of the marketing contract was $7.2 million during the years ended December 31, 2022, 2021 and 2020, and is included as a reduction of net revenue on the accompanying consolidated statements of income and comprehensive income. Amortization expense is estimated to be $0.6 million $7.2 million and $18.1 million for the rights-of-way assets, marketing contract intangible and the customer relationship intangible, respectively, for each of the years ended December 31, 2023 through 2027.

Long-Term Obligations

Long-Term Obligations	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Long-Term Obligations	Long-Term Obligations Outstanding borrowings, net of unamortized debt discounts and certain deferred financing costs, under the Partnership’s existing debt instruments are as follows (in thousands): December 31, 2022 December 31, 2021 Delek Logistics 2028 Notes (1) $ 395,190 $ 394,302 DKL Revolving Facility (2) 720,129 258,000 DKL Term Facility (3) 298,605 — Delek Logistics 2025 Notes (4) 247,643 246,668 $ 1,661,567 $ 898,970 (1) Net of deferred financing costs of $4.8 million and $5.7 million at December 31, 2022 and December 31, 2021, respectively. (2) Net of deferred financing costs of $0.4 million at December 31, 2022. (3) Net of debt discount of $1.4 million at December 31, 2022. (4) Net of deferred financing costs of $1.8 million and $2.5 million and debt discount of $0.6 million and $0.8 million at December 31, 2022 and December 31, 2021, respectively. 7.125% Senior Notes due 2028 On May 24, 2021, the Partnership and our wholly owned subsidiary Delek Logistics Finance Corp. ("Finance Corp." and together with the Partnership, the "Issuers") issued $400.0 million in aggregate principal amount of 7.125% senior notes due 2028 (the "2028 Notes") at par, pursuant to an indenture with U.S. Bank, National Association as trustee. The 2028 Notes are general unsecured senior obligations of the Issuers and are unconditionally guaranteed jointly and severally on a senior unsecured basis by the Partnership's subsidiaries other than Finance Corp., and will be unconditionally guaranteed on the same basis by certain of the Partnership’s future subsidiaries. The 2028 Notes rank equal in right of payment with all existing and future senior indebtedness of the Issuers, and senior in right payment to any future subordinated indebtedness of the Issuers. The 2028 Notes will mature on June 1, 2028, and interest on the 2028 Notes is payable semi-annually in arrears on each June 1 and December 1, commencing December 1, 2021. At any time prior to June 1, 2024, the Issuers may redeem up to 35% of the aggregate principal amount of the 2028 Notes with the net cash proceeds of one or more equity offerings by the Partnership at a redemption price of 107.125% of the redeemed principal amount, plus accrued and unpaid interest, if any, subject to certain conditions and limitations. Prior to June 1, 2024, the Issuers may also redeem all or part of the 2028 Notes at a redemption price of the principal amount plus accrued and unpaid interest, if any, plus a "make whole" premium, subject to certain conditions and limitations. In addition, beginning on June 1, 2024, the Issuers may, subject to certain conditions and limitations, redeem all or part of the 2028 Notes, at a redemption price of 103.563% of the redeemed principal for the twelve-month period beginning on June 1, 2024, 101.781% for the twelve-month period beginning on June 1, 2025, and 100.00% beginning on June 1, 2026 and thereafter, plus accrued and unpaid interest, if any. In the event of a change of control, accompanied or followed by a ratings downgrade within a certain period of time, subject to certain conditions and limitations, the Issuers will be obligated to make an offer for the purchase of the 2028 Notes from holders at a price equal to 101.00% of the principal amount thereof, plus accrued and unpaid interest. As of December 31, 2022, we had $400.0 million in outstanding principal amount under the 2028 Notes, and the effective interest rate was 7.40%. The estimated fair value of the 2028 Notes was $359.7 million and $414.0 million as of December 31, 2022 and December 31, 2021, respectively, measured based upon quoted market prices in an active market, defined as Level 1 in the fair value hierarchy. DKL Credit Facility On September 28, 2018, the Partnership entered into a third amended and restated senior secured revolving credit agreement (hereafter, the "DKL Credit Facility") with Fifth Third Bank, National Association ("Fifth Third"), as administrative agent, and a syndicate of lenders with total lender commitments of $850.0 million. The DKL Credit Facility contains a dual currency borrowing tranche that permits draw downs in U.S. or Canadian dollars. The DKL Credit Facility also contains an accordion feature whereby the Partnership can increase the size of the credit facility to an aggregate of $1.0 billion, subject to receiving increased or new commitments from lenders and the satisfaction of certain other conditions precedent. The obligations under the DKL Credit Facility remain secured by first priority liens on substantially all of the Partnership's and its subsidiaries' tangible and intangible assets. The DKL Credit Facility had a maturity date of September 28, 2023. Borrowings denominated in U.S. dollars bear interest at either a U.S. dollar prime rate, plus an applicable margin, or Secured Overnight Financing Rate ("SOFR"), plus an applicable margin, at the election of the borrowers. Borrowings denominated in Canadian dollars bear interest at either a Canadian dollar prime rate, plus an applicable margin, or the Canadian Dealer Offered Rate, plus an applicable margin, at the election of the borrowers. The applicable margin in each case and the fee payable for any unused revolving commitments vary based upon the Partnership's most recent total leverage ratio calculation delivered to the lenders, as called for and defined under the terms of the DKL Credit Facility. At December 31, 2022, the weighted average interest rate for our borrowings under the facility was approximately 7.55%. Additionally, the DKL Credit Facility requires us to pay a leverage ratio dependent quarterly fee on the average unused revolving commitment. As of December 31, 2022, this fee was 0.50% per year. In August 2020, the Partnership entered into a First Amendment to the DKL Credit Facility which, among other things, permitted the transfer of cash and equity consideration for the elimination of incentive distribution rights held by Delek Logistics GP, LLC, our general partner. It also modified the total leverage ratio and the senior leverage ratio (each as defined in the DKL Credit Facility) calculations to reduce the total funded debt (as defined in the DKL Credit Facility) component thereof by the total amount of unrestricted consolidated cash and cash equivalents on the balance sheet of the Partnership and its subsidiaries up to $300.0 million. In May 2022, the Partnership entered into Second and Third Amendments to the DKL Credit Facility which, among other things, provided for the transition from a LIBOR benchmark to a term Secured Overnight Financing Rate benchmark (“Term SOFR”) with credit spread adjustments for 1-month and 3-month Term SOFR loans, and provided consent and flexibility related to the previously announced 3 Bear Acquisition with respect to certain covenants in the DKL Credit Facility. We believe we were in compliance with all covenant requirements as of December 31, 2022. Further, on May 26, 2022, the Partnership entered into a Fourth Amendment (the “Fourth Amendment”) to the DKL Credit Facility. Among other things, the Fourth Amendment: (i) increased the U.S. Revolving Credit Commitments (as defined in the DKL Credit Facility) by an amount equal to $150.0 million, for an aggregate amount of $1,000.0 million, (ii) increased the U.S. L/C Sublimit (as defined in the DKL Credit Facility) to an aggregate amount equal to $90.0 million and (iii) increased the U.S. Swing Line Sublimit (as defined in the DKL Credit Facility) to an aggregate amount equal to $18.0 million. On October 13, 2022, the Partnership entered into a fourth amended and restated DKL Credit Facility (the "2022 DKL Credit Facility") with Fifth Third, as administrative agent and a syndicate of lenders. The 2022 DKL Credit Facility, among other things, (i) increased total aggregate commitments to $1.2 billion, comprised of (A) senior secured revolving commitments of $900.0 million in aggregate (eliminating the Canadian dollar tranche), with sublimit of up to $115.0 million for letters of credit and $25.0 million for swing line loans (the “DKL Revolving Facility”) with an extended maturity date of October 13, 2027, and (B) a new senior secured term loan in the original principal amount of $300.0 million (the “DKL Term Facility”), (ii) reset the accordion feature under the DKL Revolving Facility, such that aggregate revolving commitments can be increased to up to $1.15 billion upon the agreement of the Partnership and one or more existing or new lenders and (ii) provided for the DKL Term Facility be drawn in full on October 13, 2022, with a maturity date of October 13, 2024 and with a prepayment requirement for the proceeds obtained from certain senior unsecured notes issuances. The DKL Term Facility requires four quarterly amortization payments of $3.8 million in 2023 and three quarterly amortization payments of $7.5 million in 2024. Borrowings under the DKL Revolving Facility bear interest at the election of the Partnership at either a U.S. dollar prime rate, plus an applicable margin ranging from 1.00% to 2.00% depending on the Partnership’s Total Leverage Ratio (as defined in the DKL Credit Agreement), or a SOFR rate plus a credit spread adjustment of 0.10% for one-month interest periods and 0.25% for three-month interest periods plus an applicable margin ranging from 2.00% to 3.00% depending on the Partnership’s Total Leverage Ratio. Unused revolving commitments under the DKL Revolving Facility incur a commitment fee that ranges from 0.30% to 0.50% depending on the Partnership’s Total Leverage Ratio. Borrowings under the DKL Term Facility bear interest at the election of the Partnership at either a U.S. dollar prime rate, plus an applicable margin of 2.50% for the first year of the DKL Term Facility and 3.00% for the second year of the DKL Term Facility, or a SOFR rate plus a credit spread adjustment of 0.10% for one-month interest periods and 0.25% for three-month interest periods plus an applicable margin of 3.50% for the first year of the Term Facility and 4.00% for the second year of the DKL Term Facility. The 2022 DKL Credit Facility contains affirmative and negative covenants and events of default, which the Partnership considers customary and are similar to those in our predecessor DKL Credit Facility. Under the financial covenants in the 2022 DKL Credit Facility, the Partnership cannot: • permit, as of the last day of each fiscal quarter, the Total Leverage Ratio (as defined in the DKL Credit Facility) to be greater than 5.25 to 1.00; provided, that during any Temporary Increase Period (as defined in the DKL Credit Facility, the Partnership cannot permit the foregoing ratio to be greater than 5.50 to 1.00 (a Temporary Increase Period with respect to the 3 Bear Acquisition (as defined in the DKL Credit Facility) is in effect through March 31, 2023); • permit, as of the last day of each fiscal quarter, the Senior Leverage Ratio (as defined in the DKL Credit Facility) to be greater than 3.75 to 1.00; and • permit, as of the last day of each fiscal quarter, the interest coverage ratio to be equal to or less than 2.00 to 1.00. The obligations under the 2022 DKL Credit Facility remain secured by a first priority lien on substantially all of the Partnership’s and its subsidiaries’ tangible and intangible assets. As of December 31, 2022 and 2021, we had outstanding borrowings under the DKL Revolving Facility of $720.5 million and $258.0 million with weighted average borrowing rates of 7.55% and 2.46%, respectively. As of December 31, 2022 there were no letters of credit in place. Unused credit commitments under the DKL Credit Facility as of December 31, 2022 were $179.5 million. At December 31, 2022, the weighted average borrowing rate under the DKL Term Loan Facility was approximately 7.92%, comprised entirely of SOFR borrowings. The principal amount outstanding thereunder was $300.0 million, and the effective interest rate was 8.22%. 6.750% Senior Notes Due 2025 On May 23, 2017, the Partnership and Delek Logistics Finance Corp., a Delaware corporation and a wholly owned subsidiary of the Partnership (“Finance Corp.” and together with the Partnership, the “Issuers”), issued $250.0 million in aggregate principal amount of 6.75% senior notes due 2025 (the “2025 Notes”) at a discount. The 2025 Notes are general unsecured senior obligations of the Issuers. The 2025 Notes are unconditionally guaranteed jointly and severally on a senior unsecured basis by the Partnership's existing subsidiaries (other than Finance Corp., the "Guarantors") and will be unconditionally guaranteed on the same basis by certain of the Partnership’s future subsidiaries. The 2025 Notes rank equal in right of payme nt with all existing and future senior indebtedness of the Issuers, and senior in right of payment to any future subordinated indebtedness of the Issuers. The 2025 Notes will mature on May 15, 2025, and Interest on the 2025 Notes is payable semi-annually in arrears on each May 15 and November 15. The Issuers may, subject to certain conditions and limitations, redeem all or part of the 2025 Notes at a redemption price of 101.688% of the redeemed principal during the twelve-month period beginning on May 15, 2022 and 100.00% beginning on May 15, 2023 and thereafter, plus accrued and unpaid interest, if any. In the event of a change of control, accompanied or followed by a ratings downgrade within a certain period of time, subject to certain conditions and limitations, the Issuers will be obligated to make an offer for the purchase of the 2025 Notes from holders at a price equal to 101% of the principal amount thereof, plus accrued and unpaid interest. On April 25, 2018, we made an offer to exchange the 2025 Notes and the related guarantees that were validly tendered and not validly withdrawn for an equal principal amount of exchange notes that are freely tradeable, as required under the terms of the original indenture. The terms of the exchange notes that were issued in May 2018 as a result of the exchange (also referred to as the "2025 Notes") are substantially identical to the terms of the original 2025 Notes. As of December 31, 2022, we had $250.0 million in outstanding principal amount of the 2025 Notes. As of December 31, 2022, the effective interest rate related to the 2025 Notes was approximately 7.21%. The estimated fair value of the 2025 Notes was $243.4 million and $253.8 million as of December 31, 2022 and December 31, 2021, respectively, measured based upon quoted market prices in an active market, defined as Level 1 in the fair value hierarchy. Principal maturities of the Partnership's existing third-party debt instruments for the next five years and thereafter are as follows as of December 31, 2022 (in thousands): Year Ended December 31, Total 2023 $ 15,000 2024 285,000 2025 250,000 2026 — 2027 720,500 Thereafter 400,000 Total $ 1,670,500

Equity

Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Equity	Equity We had 9,257,305 common limited partner units held by the public outstanding as of December 31, 2022. Additionally, as of December 31, 2022, Delek Holdings owned an 78.8% limited partner interest in us, consisting of 34,311,278 common limited partner units. On November 14, 2022, we entered into an Equity Distribution Agreement with RBC Capital Markets, LLC (the “Manager”) under which we may issue and sell, from time to time, to or through the Manager, as sales agent and/or principal, as applicable, common units representing limited partner interests, having an aggregate offering price of up to $100.0 million. The Equity Distribution Agreement provides us the right, but not the obligation, to sell common units in the future, at prices we deem appropriate. The net proceeds from any sales under this agreement will be used for general partnership purposes. For the year ended December 31, 2022, we sold 59,192 common units under the Equity Distribution Agreement for net proceeds of $3.1 million. Underwriting discounts were immaterial. On April 14, 2022, we filed a shelf registration statement with the SEC, which was declared effective on April 29, 2022, which provides the Partnership the ability to offer up to $200.0 million of our common limited partner units from time to time and through one or more methods of distribution, subject to market conditions and our capital needs. On December 22, 2021, Delek Holdings issued a press release regarding a program to sell up to 434,590 common limited partner units representing limited partner interests in the Partnership. We did not sell any securities under this program and we did not receive any proceeds from the sale of the securities by Delek Holdings. Effective August 13, 2020, the Partnership closed on the IDR Restructuring Transaction, and contemporaneous with this transaction, Delek Holdings purchased a 5.2% ownership interest in our general partner from certain affiliates, who were also members of our general partner's management and board of directors, at fair market value. Delek Holdings now owns 100% of the outstanding ownership interest in our general partner. As part of this transaction, we expensed approximately $1.1 million of transaction costs. In August 2020, we filed a shelf registration statement with the U.S. Securities and Exchange Commission, which subsequently became effective, for the proposed re-sale or other disposition from time to time by Delek Holdings of up to 14.0 million of our common limited partner units. As of December 31, 2022, we did not sell any securities under this shelf registration statement and we will not receive any proceeds from the sale of securities by Delek Holdings. Equity Activity The table below summarizes the changes in the number of units outstanding from December 31, 2020 through December 31, 2022. Common - Public Common - Delek Holdings General Partner Total Balance at December 31, 2019 9,131,579 15,294,046 498,482 24,924,107 General partner units issued to maintain 2% interest — — 102,196 102,196 Unit-based compensation awards (1) 17,711 — — 17,711 Midland Gathering Assets Acquisition equity issuance — 5,000,000 — 5,000,000 Delek Holdings unit purchases from public (451,822) 451,822 — — General Partner units converted to non-economic general partner interest — — (600,678) (600,678) Common limited partner units issued in IDR Restructuring Transaction — 14,000,000 — 14,000,000 Balance at December 31, 2020 8,697,468 34,745,868 — 43,443,336 Delek Holdings resale of units 49,068 (49,068) — — Unit-based compensation awards (1) 27,517 — — 27,517 Balance at December 31, 2021 8,774,053 34,696,800 — 43,470,853 Delek Holdings resale of units 385,522 (385,522) — — Unit-based compensation awards (1) 38,538 — — 38,538 Issuance of units pursuant to the Equity Distribution Agreement 59,192 — — 59,192 Balance at December 31, 2022 9,257,305 34,311,278 — 43,568,583 (1) Unit-based compensation awards are presented net of 12,224, 5,315 and 926 units withheld for taxes as of December 31, 2022, 2021 and 2020, respectively. Issuance of Additional Securities Our Partnership Agreement authorizes us to issue an unlimited number of additional partnership securities for the consideration and on the terms and conditions determined by our general partner without the approval of the unitholders. Costs associated with the issuance of securities are allocated to all unitholders' capital accounts based on their ownership interest at the time of issuance. Allocations of Net Income Our Partnership Agreement contains provisions for the allocation of net income and loss to the unitholders. For purposes of maintaining partner capital accounts, the Partnership Agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interest. Prior to August 13, 2020, normal allocations were made according to percentage interests after giving effect to priority income allocations in an amount equal to incentive cash distributions allocated 100% to our general partner. Effective August 13, 2020, the IDRs were eliminated and the 2% general partner economic interest was converted to a non-economic general partner interest that no longer receives cash distributions. The following table presents the allocation of the general partner's interest in net income (in thousands, except percentage of ownership interest): Year Ended December 31, 2022 2021 2020 Net income attributable to partners $ 159,052 $ 164,822 $ 159,256 Less: General partner's IDRs — — (17,632) Net income available to partners $ 159,052 $ 164,822 $ 141,624 General partner's ownership interest — % — % 2.0 % General partner's allocated interest in net income — — 1,092 General partner's IDRs — — 17,632 Total general partner's interest in net income $ — $ — $ 18,724 Incentive Distribution Rights Effective August 13, 2020, the Partnership closed on the IDR Restructuring Transaction and the general partner no longer receives any cash distributions. Prior to August 13, 2020, our general partner was entitled to 2.0% of all quarterly distributions that we make prior to our liquidation. Our general partner had the right, but not the obligation, to contribute up to a proportionate amount of capital to us to maintain its current general partner interest. Our general partner held IDRs that entitled it to receive increasing percentages, up to a maximum of 48.0%, of the cash we distributed from operating surplus (as defined in our Partnership Agreement) in excess of $0.43125 per unit per quarter. The maximum distribution was 48.0% and did not include any distributions that our general partner or its affiliates may have received on common or general partner units that it owns. As of August 12, 2020, the IDRs held by our general partner were entitled to receive the maximum distribution. Pursuant to Amendment No. 2 to the Prior Partnership Agreement, prior to the IDR Restructuring Transaction, an agreement was reached for a waiver of distributions in respect of the IDRs associated with the 5.0 million Additional Units for at least two years, through at least the distribution for the quarter ending March 31, 2022 (the "IDR Waiver"). The IDR Waiver essentially reduced the distribution made to the holders of the IDRs during this period, as the holders would not receive a share of the distribution made on the GP Additional Units. Subsequently, the IDRs were eliminated in the IDR Restructuring Transaction on August 13, 2020. Cash Distributions Our Partnership Agreement sets forth the calculation to be used to determine the amount and priority of available cash distributions that our limited partner unitholders and general partner will receive. Our distributions earned with respect to a given period are declared subsequent to quarter end. The table below summarizes the quarterly distributions related to our quarterly financial results: Quarter Ended Total Quarterly Distribution Per Limited Partner Unit Total Cash Distribution (in thousands) Date of Distribution Unitholders Record Date December 31, 2020 $ 0.910 $ 39,533 February 9, 2021 February 2, 2021 March 31, 2021 $ 0.920 $ 39,968 May 14, 2021 May 10, 2021 June 30, 2021 $ 0.940 $ 40,846 August 11, 2021 August 5, 2021 September 30, 2021 $ 0.950 $ 41,286 November 10, 2021 November 5, 2021 December 31, 2021 $ 0.975 $ 42,384 February 8, 2022 February 1, 2022 March 31, 2022 $ 0.980 $ 42,604 May 12, 2022 May 5, 2022 June 30, 2022 $ 0.985 $ 42,832 August 11, 2022 August 4, 2022 September 30, 2022 $ 0.990 $ 43,057 November 10, 2022 November 4, 2022 December 31, 2022 $ 1.020 $ 44,440 February 9, 2023 February 2, 2023 The allocations of total quarterly cash distributions made to general and limited partners for the years ended December 31, 2022, 2021 and 2020 are set forth in the table below. Distributions earned with respect to a given period are declared subsequent to quarter end. Therefore, the table below presents total cash distributions applicable to the period in which the distributions are earned (in thousands, except per unit amounts): Year Ended December 31, 2022 2021 2020 General partner's distributions: General partner's distributions $ — $ — $ 986 General partner's IDRs — — 17,632 Total general partner's distributions — — 18,618 Limited partners' distributions: Common limited partners' distributions 172,933 164,484 127,070 Total cash distributions $ 172,933 $ 164,484 $ 145,688 Cash distributions per limited partner unit $ 3.975 $ 3.785 $ 3.605

Equity Based Compensation

Equity Based Compensation	12 Months Ended
	Dec. 31, 2022
Compensation Related Costs [Abstract]
Equity Based Compensation	Equity-Based Compensation The Delek Logistics GP, LLC 2012 Long-Term Incentive Plan (the "LTIP") was adopted by the Delek Logistics GP, LLC board of directors in connection with the completion of our initial public offering in November 2012. The LTIP is administered by the Conflicts Committee of the board of directors. Equity-based compensation expense is included in general and administrative expenses in the accompanying consolidated statements of income and comprehensive income and is immaterial for the years ended December 31, 2022, 2021 and 2020. See Note 2 for additional information on terms and measurement considerations. On June 9, 2021, the LTIP was amended to increase the number of units representing limited partner interest in the Partnership (the "Common Units") authorized for issuance by 300,000 Common Units to 912,207 Common Units. Additionally, the term of the LTIP was extended to June 9, 2031.

Equity Method Investments

Equity Method Investments	12 Months Ended
	Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	Equity Method Investments The Partnership owns a 33% membership interest in Red River Pipeline Company LLC ("Red River"), a joint venture operated with Plains Pipeline, L.P. Red River owns a 16-inch crude oil pipeline running from Cushing, Oklahoma to Longview, Texas with prior capacity of 150,000 bpd and increased capacity of 235,000 bpd after completion of an expansion project in October 2020 . During the years ended December 31, 2021 and 2020, we made capital contributions to Red River of $1.4 million and $12.2 million, respectively. We made no capital contributions during the year ended December 31, 2022 Summarized financial information for Red River on a 100% basis is shown below (in thousands): As of December 31, 2022 As of December 31, 2021 Current Assets $ 33,365 $ 28,735 Non-current Assets $ 394,267 $ 403,692 Current liabilities $ 5,144 $ 10,040 Years Ended December 31, 2022 2021 2020 Revenues $ 95,525 $ 68,057 $ 51,001 Gross profit $ 62,726 $ 41,121 $ 31,103 Operating income $ 61,975 $ 40,436 $ 30,382 Net income $ 62,113 $ 40,390 $ 30,404 We have two additional joint ventures that have constructed separate crude oil pipeline systems and related ancillary assets, which are serving third parties and subsidiaries of Delek Holdings. We own a 50% membership interest in the entity formed with an affiliate of Plains All American Pipeline, L.P. ("CP LLC") to operate one of these pipeline systems and a 33% membership interest in the entity formed with Andeavor Logistics Rio Pipeline LLC ("Andeavor Logistics"), formerly known as Rangeland Energy II, LLC ("Rangeland Energy") to operate the other pipeline system. Combined summarized financial information for these two equity method investees on a 100% basis is shown below (in thousands): As of December 31, 2022 As of December 31, 2021 Current assets $ 18,888 $ 15,010 Non-current assets $ 231,898 $ 242,599 Current liabilities $ 1,973 $ 1,492 Years Ended December 31, 2022 2021 2020 Revenues $ 45,109 $ 46,335 $ 55,482 Gross profit $ 25,849 $ 26,688 $ 36,904 Operating income $ 23,121 $ 24,587 $ 34,951 Net Income $ 23,198 $ 24,589 $ 34,977 The Partnership's investments in these three entities were financed through a combination of cash from operations and borrowings under the DKL Credit Facility. The Partnership's investment balances in these joint ventures were as follows (in thousands): As of December 31, 2022 As of December 31, 2021 Red River $ 149,635 $ 144,041 CP LLC 64,056 61,670 Andeavor Logistics 43,331 44,319 Total Equity Method Investments $ 257,022 $ 250,030 We do not consolidate any part of the assets or liabilities or operating results of our equity method investees. Our share of net income or loss of the investees will increase or decrease, as applicable, the carrying value of our investments in unconsolidated affiliates. With respect to our equity method investments, we determined that these entities do not represent variable interest entities and consolidation is not required. We have the ability to exercise significant influence over each of these joint ventures through our participation in the management committees, which make all significant decisions. However, since all significant decisions require the consent of the other investor(s) without regard to economic interest, we have determined that we have joint control and have applied the equity method of accounting. Our investment in these joint ventures is reflected in our investments in pipeline joint ventures segment.

Segment Data

Segment Data	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Data	Segment Data We aggregate our operating segments into four reportable segments: (i) gathering and processing; (ii) wholesale marketing and terminalling; (iii) storage and transportation; and (iv) investment in pipeline joint ventures. Operations that are not specifically included in the reportable segments are included in Corporate and other segment. During the fourth quarter 2022, we realigned our reportable segments for financial reporting purposes to reflect changes in the manner in which our chief operating decision maker, or CODM, assesses financial information for decision-making purposes. The change primarily represents reporting the operating results of our pipeline operations and legacy gathering assets and the operating results of the 3 Bear assets within a new reportable segment called gathering and processing. Prior to this change, the pipeline operations and legacy gathering assets were reported as part of pipelines and transportation segment. The former pipelines and transportation reportable segment was renamed to storage and transportation. Additionally, we are also now segregating out certain non-segment specific costs and expenses and, when applicable, immaterial operating segments that may not fit into our existing reportable segments as Corporate and Other activities. Corporate and other primarily includes general and administrative expenses, interest expense and depreciation and amortization. While this reporting change did not change our consolidated results, segment data for previous years has been restated and is consistent with the current year presentation throughout the financial statements and the accompanying notes. Our operating segments adhere to the accounting policies used for our consolidated financial statements. Our operating segments are managed separately because each segment requires different industry knowledge, technology and marketing strategies. Decisions concerning the allocation of resources and assessment of operating performance are made based on this segmentation. Through September 30, 2022, the CODM believed that contribution margin was a meaningful measure of performance, and it was used by the CODM to analyze the Partnership and stand-alone operating segment performance. During the fourth quarter 2022, the CODM determined that EBITDA is the key performance measure for planning and forecasting purposes and discontinued the use of contribution margin as a measure of performance. Segment EBITDA should not be considered a substitute for results prepared in accordance with U.S. GAAP and should not be considered alternatives to net income (loss), which is the most directly comparable financial measure to EBITDA that is in accordance with U.S. GAAP. Segment EBITDA, as determined and measured by us, should also not be compared to similarly titled measures reported by other companies. Assets by segment is not a measure used to assess the performance of the Partnership by the CODM and thus is not disclosed. The following is a summary of business segment operating performance as measured by EBITDA for the periods indicated (in thousands): Year Ended December 31, 2022 (In thousands) Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Investments in Pipeline Joint Ventures Corporate and Other Consolidated Net revenues: Affiliate (1) $ 185,845 $ 173,084 $ 120,482 $ — $ — $ 479,411 Third party 119,582 415,800 21,614 — — 556,996 Total revenue $ 305,427 $ 588,884 $ 142,096 $ — $ — $ 1,036,407 Segment EBITDA $ 175,250 $ 83,098 $ 56,269 $ 31,683 $ (34,363) $ 311,937 Depreciation and amortization 47,206 6,308 8,591 883 62,988 Amortization of customer contract intangible — 7,211 — — — 7,211 Interest expense, net — — — — 82,304 82,304 Income tax expense 382 Net income $ 159,052 Capital spending (2) (3) $ 122,594 $ 1,548 $ 6,528 $ — $ — $ 130,670 Year Ended December 31, 2021 (In thousands) Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Investments in Pipeline Joint Ventures Corporate and Other Consolidated Net revenues: Affiliate (1) $ 157,182 $ 147,793 $ 113,851 $ — $ — $ 418,826 Third party 4,670 265,464 11,942 — — 282,076 Total revenue $ 161,852 $ 413,257 $ 125,793 $ — $ — $ 700,902 Segment EBITDA $ 126,818 $ 79,597 $ 56,929 $ 24,575 $ (22,742) $ 265,177 Depreciation and amortization 22,394 5,547 8,588 — 6,241 42,770 Amortization of customer contract intangible — 7,211 — — — 7,211 Interest expense, net — — — — 50,221 50,221 Income tax expense 153 Net income $ 164,822 Capital spending (2) (3) $ 22,262 $ 3,622 $ 1,567 $ — $ — $ 27,451 Year ended December 31, 2020 (In thousands) Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Investments in Pipeline Joint Ventures Corporate and Other Consolidated Net revenues: Affiliate (1) $ 139,253 $ 149,735 $ 93,678 $ — $ — $ 382,666 Third party 1,035 163,156 16,561 — — 180,752 Total revenue $ 140,288 $ 312,891 $ 110,239 $ — $ — $ 563,418 Segment EBITDA $ 108,752 $ 79,602 $ 51,704 $ 22,693 $ (17,456) $ 245,295 Depreciation and amortization 18,415 5,520 9,205 — 2,591 35,731 Amortization of customer contract intangible — 7,211 — — — 7,211 Interest expense, net — — — — 42,874 42,874 Income tax expense 223 Net income $ 159,256 Capital spending (2) (3) $ 5,384 $ 5,962 $ 4,087 $ — $ 16 $ 15,449 (1) Affiliate revenue for the wholesale marketing and terminalling segment is presented net of amortization expense pertaining to the Marketing Contract Intangible Acquisition. See Note 3 for additional information. (2) Capital spending for the year ended December 31, 2020, excludes transaction costs capitalized in the amount of $0.3 million that relate to the Trucking Assets Acquisition and $0.7 million that relate to the Midland Gathering Assets Acquisition. (3) Capital spending for the years ended December 31, 2021 and 2020 excludes contributions to equity method investments amounting to $1.4 million and $12.2 million, respectively. There were no contributions made during the year ended December 31, 2022.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For tax purposes, each partner of the Partnership is required to take into account its share of income, gain, loss and deduction in computing its federal and state income tax liabilities, regardless of whether cash distributions are made to such partner by the Partnership. The taxable income reportable to each partner takes into account differences between the tax basis and fair market value of our assets, the acquisition price of such partner's units and the taxable income allocation requirements under our Partnership Agreement. The Partnership is not a taxable entity for federal income tax purposes. While most states do not impose an entity level tax on partnership income, the Partnership is subject to entity level tax in both Tennessee and Texas. The Partnership does not file a separate Texas tax return. Our results of operations are included in Delek Holdings’ consolidated return. However, the provisions of ASC 740 have been followed as if we were a stand-alone entity. As a result, the Partnership must record deferred income taxes for the differences between book and tax bases of its assets and liabilities based on those states' enacted tax rates and laws that will be in effect when the differences are expected to reverse. As of December 31, 2022 and 2021, the total non-current deferred tax liability was $1.0 million and $1.0 million, respectively. These amounts are included in other non-current liabilities in our accompanying consolidated balance sheets. The majority component of our non-current deferred tax liabilities as of December 31, 2022 and 2021 was depreciation and amortization. The difference between the actual income tax expense and the tax expense computed by applying the statutory federal income tax rate to income before income taxes is attributable to the following (in thousands): Year Ended December 31, 2022 2021 2020 State income taxes $ 382 $ 153 $ 223 Income tax expense $ 382 $ 153 $ 223 Income tax expense (benefit) is as follows (in thousands): Year Ended December 31, 2022 2021 2020 Current $ 377 $ (200) $ (178) Deferred 5 353 401 Total $ 382 $ 153 $ 223 Delek Holdings files a consolidated Texas gross margin tax return, and tax payments for the Partnership are paid by Delek Holdings. Therefore, a portion of the current tax payable is included in accounts receivable/payable from related parties. As of both December 31, 2022 and 2021, income taxes payable were immaterial and were included in accounts receivable/payable from related parties in the accompanying consolidated balance sheets. Taxes that are determined on a consolidated basis apply the “benefits for loss” allocation method; thus, tax attributes are realized when used in the combined tax return to the extent that they have been subject to a valuation allowance. We are no longer subject to audit through 2017. We recognize accrued interest and penalties related to unrecognized tax benefits as an adjustment to the current provision for income taxes. There were no uncertain tax positions recorded as of December 31, 2022 or 2021, and there were no interest or penalties recognized related to uncertain tax positions for the years ended December 31, 2022, 2021 or 2020. We have examined uncertain tax positions for any material changes in the next 12 months and none are expected.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Litigation In the ordinary conduct of our business, we are from time to time subject to lawsuits, investigations and claims, including environmental claims and employee-related matters. Although we cannot predict with certainty the ultimate resolution of lawsuits, investigations and claims asserted against us, including civil penalties or other enforcement actions, we do not believe that any currently pending legal proceeding or proceedings to which we are a party will have a material adverse effect on our financial statements. See "Crude Oil and Other Releases" below for discussion of an enforcement action. Environmental, Health and Safety We are subject to extensive federal, state and local environmental and safety laws and regulations enforced by various agencies, including the Environmental Protection Agency (the "EPA"), the United States Department of Transportation, the Occupational Safety and Health Administration, as well as numerous state, regional and local environmental, safety and pipeline agencies. These laws and regulations govern the discharge of materials into the environment, waste management practices and pollution prevention measures, as well as the safe operation of our pipelines and the safety of our workers and the public. Numerous permits or other authorizations are required under these laws and regulations for the operation of our terminals, pipelines, saltwells, trucks and related operations, and may be subject to revocation, modification and renewal. These laws and permits raise potential exposure to future claims and lawsuits involving environmental and safety matters, which could include soil, surface water and groundwater contamination, air pollution, personal injury and property damage allegedly caused by substances which we may have handled, used, released or disposed of, transported, or that relate to pre-existing conditions for which we may have assumed responsibility. We believe that our current operations are in substantial compliance with existing environmental and safety requirements. However, there have been and we expect that there will continue to be ongoing discussions about environmental and safety matters between us and federal and state authorities, including the receipt and response to notices of violations, citations and other enforcement actions, some of which have resulted or may result in changes to operating procedures and in capital expenditures. While it is often difficult to quantify future environmental or safety related expenditures, we anticipate that continuing capital investments and changes in operating procedures will be required to comply with existing and new requirements, as well as evolving interpretations and enforcement of existing laws and regulations. Releases of hydrocarbons or hazardous substances into the environment could, to the extent the event is not insured, or is not a reimbursable event under the Omnibus Agreement, subject us to substantial expenses, including costs to respond to, contain and remediate a release, to comply with applicable laws and regulations and to resolve claims by governmental agencies or other persons for personal injury, property damage, response costs, or natural resources damages. Crude Oil and Other Releases During the year ended December 31, 2022, there were no significant releases. In August 2021, a release of finished product from our Greenville pipeline occurred near Dixon, Texas (the "Greenville Dixon Release"). Cleanup operations, site maintenance and remediation on this release are currently on-going where such costs incurred as of December 31, 2022 totaled $4.7 million. The affected area is currently being treated to bring it to acceptable residential levels protective of groundwater. We believe additional costs associated with this release will be nominal. On October 3, 2019, a release of diesel fuel involving one of our pipelines occurred near Sulphur Springs, Texas (the "Sulphur Springs Release"). Cleanup operations, site maintenance and remediation on this release have been completed with closure granted and ground water monitoring wells removed. We filed suit in January 2020 against a third-party contractor, seeking damages related to this release; two related actions were filed in November and December 2020 by and against the contractor's insurance company seeking judgments related to insurance coverage. Those matters were settled during the third quarter of 2022, for an amount of $3.7 million paid to the Partnership. We have not received notification that any legal action with respect to fines and penalties will be pursued by the regulatory agencies. For other releases that occurred in prior years, we have received regulatory closure or a majority of the cleanup and remediation efforts are substantially complete. We expect regulatory closure in 2022 for the release sites that have not yet received it and do not anticipate material costs associated with any fines or penalties or to complete activities that may be needed to achieve regulatory closure. Regulatory authorities could require additional remediation based on the results of our remediation efforts. We may incur additional expenses as a result of further scrutiny by regulatory authorities and continued compliance with laws and regulations to which our assets are subject. As of December 31, 2022, we have accrued $0.3 million for remediation and other such matters related to these releases. Expenses incurred for the remediation of these crude oil and other releases are included in operating expenses During the year ended December 31, 2022, we recorded $1.7 million of crude oil and other releases remediation expenses, net of reimbursable expenses. During the year ended December 31, 2021 crude oil and other releases remediation expenses, net of reimbursable costs, were immaterial.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	Leases We lease certain pipeline and transportation equipment. Leases with an initial term of 12 months or less are not recorded on the balance sheet; we recognize lease expense for these leases on a straight-line basis over the lease term. Our leases do not have any outstanding renewal options. Certain leases also include options to purchase the leased equipment. Certain of our lease agreements include rates based on equipment usage and others include rate inflationary indices based increases. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The following table presents additional information related to our operating leases in accordance ASC 842: Years Ended December 31, (in thousands) 2022 2021 Lease Cost (1) Operating lease cost $ 12,054 $ 12,586 Short-term lease cost 2,541 1,609 Variable lease costs 4,803 600 Total lease cost $ 19,398 $ 14,795 Other Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (12,054) $ (12,586) Leased assets obtained in exchange for new operating lease liabilities $ 12,682 $ 6,386 Leased assets obtained in exchange for new financing lease liabilities $ 35 $ 3,071 Years Ended December 31, 2022 2021 Weighted-average remaining lease term (years) for operating leases 3.3 3.3 Weighted-average discount rate (2) operating leases 6.6 % 5.8 % Weighted-average remaining lease term (years) for finance lease 1.1 2.1 Weighted-average discount rate (2) finance lease 1.9 % 1.8 % (1) Includes an immaterial amount of financing lease. (2) Our discount rate is primarily based on our incremental borrowing rate in accordance with ASC 842. The following is an estimate of the maturity of our lease liabilities for operating leases having remaining noncancellable terms in excess of one year as of December 31, 2022 (in thousands) under ASC 842: 2023 $ 9,058 2024 6,673 2025 3,527 2026 1,357 2027 807 Thereafter 1,235 Total lease payments $ 22,657 Less: Interest 2,523 Present value of lease liabilities $ 20,134 The following is an estimate of the maturity of our lease liabilities for financing leases having remaining noncancellable terms in excess of one year as of December 31, 2022 (in thousands) under ASC 842: 2023 $ 2,807 2024 320 2025 24 2026 — 2027 — Thereafter — Total lease payment $ 3,151 Less: Interest 84 Present values of lease liabilities $ 3,067

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent EventsDistribution DeclarationOn January 23, 2023, our general partner's board of directors declared a quarterly cash distribution of $1.02 per unit, paid on February 9, 2023, to unitholders of record on February 2, 2023.

Accounting Policies (Policies)

Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Organization	Organization As used in this report, the terms "Delek Logistics Partners, LP," the "Partnership," "we," "us," or "our" may refer to Delek Logistics Partners, LP, one or more of its consolidated subsidiaries or all of them taken as a whole. The Partnership is a Delaware limited partnership formed in April 2012 by Delek US Holdings, Inc. ("Delek Holdings") and its subsidiary Delek Logistics GP, LLC, our general partner (our "general partner"). On April 8, 2022, DKL Delaware Gathering, LLC, a subsidiary of the Partnership, entered into a Membership Interest Purchase Agreement (the “3 Bear Purchase Agreement”) with 3 Bear Energy – New Mexico LLC (the “Seller”) to purchase 100% of the limited liability company interests in 3 Bear Delaware Holding – NM, LLC (“3 Bear”), related to the Seller’s crude oil and natural gas gathering, processing and transportation businesses, as well as water disposal and recycling operations, in the Delaware Basin of New Mexico (the “3 Bear Acquisition”). The 3 Bear Acquisition was completed on June 1, 2022 (the "Acquisition Date"). See Note 3 of the accompanying consolidated financial statements for further information.
Basis of Presentation	Basis of Presentation Our consolidated financial statements include the accounts of the Partnership and its subsidiaries. We have evaluated subsequent events through the filing of this Annual Report on Form 10-K. Any material subsequent events that occurred during this time have been properly recognized or disclosed in our financial statements. The preparation of our financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified in order to conform to the current period presentation.
Segment Reporting	Segment Reporting We are an energy business focused on crude oil, natural gas, intermediate and refined products pipeline and storage activities and wholesale marketing, terminalling and offloading activities as well as water disposal and recycling. Management reviews operating results in four reportable segments: (i) gathering and processing; (ii) wholesale marketing and terminalling; (iii) storage and transportation; and (iv) investments in pipeline joint ventures. • The assets and investments reported in the gathering and processing segment provide crude oil gathering and crude oil, intermediate and refined products transportation services to Delek Holdings' refining operations and independent third parties. • The wholesale marketing and terminalling segment provides marketing services for the refined products output of the Delek Holdings' refineries, engages in wholesale activity at our terminals and terminals owned by third parties, whereby we purchase light product for sale and exchange to third parties, and provides terminalling services at our refined products terminals to independent third parties and Delek Holdings. • The storage and transportation segment provides crude oil, intermediate and refined products transportation and storage services to Delek Holdings' refining operations and independent third parties. • The investments in pipeline joint ventures segment include the Partnership's joint ventures investments discussed in Note 14.
Cash and Cash Equivalents	Cash and Cash EquivalentsWe maintain cash and cash equivalents in accounts with large U.S. financial institutions. Any highly liquid investments purchased with an original maturity of three months or less are considered to be cash equivalents.
Accounts Receivable	Accounts ReceivableAccounts receivable primarily consists of trade receivables generated in the ordinary course of business. We perform on-going credit evaluations of our customers and generally do not require collateral on accounts receivable. All accounts receivable amounts are considered to be fully collectible.
Inventory	InventoryInventory consists of refined products, which are stated at the lower of cost or net realizable value, with cost determined on a first-in, first-out ("FIFO") basis
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment primarily consists of crude oil pipelines, tanks, terminals and gathering systems, and trucking assets. Property and equipment is stated at the lower of historical cost less accumulated depreciation, or fair value, if impaired. Assets acquired in conjunction with business acquisitions are recorded at estimated fair market value in accordance with the purchase method of accounting as prescribed in Accounting Standards Codification ("ASC") 805, Business Combinations ("ASC 805"). Acquisitions of net assets that do not constitute a business are accounted for by allocating the cost of the acquisition to individual assets acquired and liabilities assumed on a relative fair value basis and shall not give rise to goodwill as prescribed in ASC 805. Betterments, renewals and extraordinary repairs that extend the life of an asset are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over management’s estimated useful lives of the related assets. The estimated useful lives are as follows: Years Buildings and building improvements 15-40 Pipelines, tanks and terminals 15-40 Asset retirement obligation assets 15-50 Other equipment 3-15
Other Intangible Assets	Other Intangible AssetsOther intangible assets acquired in a business combination and determined to be finite-lived are amortized over their respective estimated useful lives. The finite-lived intangible assets are amortized on straight-line basis over the estimated useful lives of 8 to 35 years. The amortization expense, with the exception of the marketing contract intangible, is included in depreciation and amortization on the accompanying consolidated statements of income. The marketing contract intangible is amortized on a straight-line basis over a 20-year period as a component of net revenues from affiliates. Acquired intangible assets determined to have an indefinite useful life are not amortized, but are instead tested for impairment in connection with our evaluation of long-lived assets as events and circumstances indicate that the asset might be impaired.
Property, Plant and Equipment and Intangibles Impairment	Property, Plant and Equipment and Intangibles Impairment Property, plant and equipment and intangibles are evaluated for impairment whenever indicators of impairment exist. In accordance with ASC 360, Property, Plant and Equipment and ASC 350, Intangibles - Goodwill and Other , we evaluate the realizability of these long-lived assets as events occur that might indicate potential impairment. In doing so, we assess whether the carrying amount of the asset is recoverable by estimating the sum of the future cash flows expected to result from the use of the asset, undiscounted and without interest charges. If the carrying amount is more than the recoverable amount, an impairment charge must be recognized based on the fair value of the asset.
Goodwill and Potential Impairment	Goodwill and Potential Impairment Goodwill in an acquisition represents the excess of the aggregate purchase price over the fair value of the identifiable net assets. Goodwill is reviewed at least annually during the fourth quarter for impairment, or more frequently if indicators of impairment exist, such as disruptions in our business, unexpected significant declines in operating results or a sustained market capitalization decline. Goodwill is evaluated for impairment by comparing the carrying amount of the reporting unit to its estimated fair value. Goodwill impairment charge is recognized for the amount that the carrying amount of a reporting unit, including goodwill, exceeds its fair value, limited to the total amount of goodwill allocated to that reporting unit. In assessing the recoverability of goodwill, assumptions are made with respect to future business conditions and estimated expected future cash flows to determine the fair value of a reporting unit.
Business Combinations	Business Combinations We recognize and measure the assets acquired and liabilities assumed in a business combination based on their estimated fair values at the acquisition date in accordance with the provisions of ASC 805. Any excess or surplus of the purchase consideration when compared to the fair value of the net tangible assets acquired, if any, is recorded as goodwill or gain from a bargain purchase. The fair value of assets and liabilities as of the acquisition date are often estimated using a combination of approaches, including the income approach, which requires us to project future cash flows and apply an appropriate discount rate; the cost approach, which requires estimates of replacement costs and depreciation and obsolescence estimates; and the market approach which uses market data and adjusts for entity-specific differences. We use all available information to make these fair value determinations and engage third-party consultants for valuation assistance. The estimates used in determining fair values are based on assumptions believed to be reasonable but which are inherently uncertain. Accordingly, actual results may differ materially from the projected results used to determine fair value.
Equity Method Investments	Equity Method Investments For equity investments that are not required to be consolidated under the variable or voting interest model, we evaluate the level of influence we are able to exercise over an entity’s operations to determine whether to use the equity method of accounting. Our judgment regarding the level of influence over an equity method investment includes considering key factors such as our ownership interest, participation in policy-making and other significant decisions and material intercompany transactions. Equity investments for which we determine we have significant influence
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair values of financial instruments are estimated based upon current market conditions and quoted market prices for the same or similar instruments. Management estimates that the carrying value approximates fair value for all of our assets and liabilities that fall under the scope of ASC 825, Financial Instruments
Self Insurance Reserves	Self-Insurance ReservesWe have no employees. Rather, we are managed by the directors and officers of our general partner. However, Delek Holdings employees providing services to the Partnership are covered under Delek Holdings’ insurance programs. Delek Holdings has workers' compensation and liability insurance with varying retentions and deductibles with limits that management considers adequate.
Environmental Expenditures	Environmental Expenditures It is our policy to accrue environmental and clean-up related costs of a non-capital nature when it is both probable that a liability has been incurred and the amount can be reasonably estimated. Environmental liabilities represent the current estimated costs to investigate and remediate contamination at sites where we have environmental exposure. This estimate is based on assessments of the extent of the contamination, the selected remediation technology and review of applicable environmental regulations, typically considering estimated activities and costs for 15 years, and up to 30 years if a longer period is believed reasonably necessary. Such estimates may require judgment with respect to costs, time frame and extent of required remedial and clean-up activities. Accruals for estimated costs from environmental remediation obligations generally are recognized no later than completion of the remedial feasibility study and include, but are not limited to, costs to perform remedial actions and costs of machinery and equipment that are dedicated to the remedial actions and that do not have an alternative use. Such accruals are adjusted as further information develops or circumstances change. We discount environmental liabilities to their present value if payments are fixed or reliably determinable. Expenditures for equipment necessary for environmental issues relating to ongoing operations are capitalized. Estimated recoveries of costs from other parties are recorded on an undiscounted basis as assets when their realization is deemed probable.
Asset Retirement Obligations	Asset Retirement Obligations We recognize liabilities which represent the fair value of a legal obligation to perform asset retirement activities, including those that are conditional on a future event, when the amount can be reasonably estimated. These obligations are related to the required cleanout of our pipelines and terminal tanks and removal of certain above-grade portions of our pipelines situated on right-of-way property.
Revenue Recognition	Revenue Recognition Revenue is measured based on consideration specified in a contract with a customer. The Partnership recognizes revenue when it satisfies a performance obligation by transferring control over a product or by providing services to a customer. Service, Product and Lease Revenues. Revenues for products sold are generally recognized upon delivery of product, which is when title and control of the product is transferred. Transaction prices for these products are typically at market rates for the product at the time of delivery. Service revenues are recognized as crude oil, intermediate and refined products are shipped through, delivered by or stored in our pipelines, trucks, terminals and storage facility assets, as applicable. We do not recognize product revenues for these services, as the product does not represent a promised good in the context of ASC 606, Revenue from Contracts with Customers ("ASC 606"). All service revenues are based on regulated tariff rates or contractual rates. Payment terms require customers to pay shortly after delivery and do not contain significant financing components. Certain agreements for gathering, transportation, storage, terminalling, and offloading with Delek Holdings were considered operating leases under ASC 840, Leases ("ASC 840"). As part of the adoption of ASC 842, we applied the permitted practical expedient to not separate lease and non-lease components under the predominance principle to designated asset classes associated with the provision of logistics services. We have determined that the predominant component of the related agreements currently in effect is the lease component. Therefore, the combined component is accounted for under the applicable lease accounting guidance. Refer to Note 5 for further information. Up-Front payments to Customers. We record up-front payments to customers in accordance with ASC 606. We evaluate the nature of each payment, the rights and obligations under the related contract, and whether the payment meets the definition of an asset. When an asset is recognized for an up-front payment to a customer, the asset is amortized, as a reduction of revenue, in a manner that reflects the pattern and period over which the asset is expected to provide benefit.
Cost of Materials and Other and Operating Expenses	Cost of Materials and Other and Operating Expenses Cost of materials and other includes (i) all costs of purchased refined products, additives and related transportation of such products, (ii) costs associated with the operation of our trucking assets, which primarily include allocated employee costs and other costs related to fuel, truck leases and repairs and maintenance, (iii) the cost of pipeline capacity leased from a third-party, and (iv) gains and losses related to our commodity hedging activities. Operating expenses include the costs associated with the operation of owned terminals and pipelines and terminalling expense at third-party locations, excluding depreciation and amortization. These costs primarily include outside services, allocated employee costs, repairs and maintenance costs and energy and utility costs. Operating expenses related to the wholesale business are excluded from cost of sales because they primarily relate to costs associated with selling the products through our wholesale business. Depreciation and amortization is separately presented in our consolidated statement of income and disclosed by reportable segment in Note 15.
Deferred Financing Costs	Deferred Financing CostsDeferred financing costs are included in other non-current assets in the accompanying consolidated balance sheets and represent expenses related to issuing and amending our revolving credit facility. Deferred financing costs associated with our term loan facilities and are included as a reduction to the associated debt balance in the accompanying consolidated balance sheets. These costs represent expenses related to issuing our long-term debt and obtaining our lines of credit. These amounts are amortized ratably over the remaining term of the respective financing and are included in interest expense in the accompanying consolidated statements of income and comprehensive income.
Leases	Leases In accordance with ASC 842-20, Leases - Lessee ("ASC 842-20"), we classify leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that are highly specialized or allow us to substantially utilize or pay for the entire asset over its useful life. All other leases are classified as operating leases. We lease primarily transportation equipment. Our leases do not have any outstanding renewal options. Certain leases also include options to purchase the leased equipment. Certain of our lease agreements include rates based on equipment usage. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. For all leases that include fixed rental rate increases, these are included in our fixed lease payments. Our leases may include variable payments, based on changes on price or other indices, which are expensed as incurred.
Income Taxes	Income Taxes We are not a taxable entity for federal income tax purposes or the income taxes of those states that follow the federal income tax treatment of partnerships. Instead, for purposes of these income taxes, each partner of the Partnership is required to take into account its share of items of income, gain, loss and deduction in computing its federal and state income tax liabilities, regardless of whether cash distributions are made to such partner by the Partnership. The taxable income reportable to each partner takes into account differences between the tax basis and fair market value of our assets and financial reporting bases of assets and liabilities, the acquisition price of such partner's units and the taxable income allocation requirements under the Partnership's Second Amended and Restated Agreement of Limited Partnership, as amended (the "Partnership Agreement"). We are subject to income taxes in certain states that do not follow the federal tax treatment of partnerships. These taxes are accounted for under the provisions of ASC 740, Income Taxes ("ASC 740"). This statement generally requires the Partnership to record deferred income taxes for the differences between the book and tax bases of its assets and liabilities, which are measured using enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred income tax expense or benefit represents the net change during the year in our deferred income tax assets and liabilities, exclusive of the amounts held in other comprehensive income.
Equity Based Compensation	Equity Based Compensation Our general partner provides equity-based compensation to officers, directors and employees of our general partner or its affiliates, and certain consultants, affiliates of our general partner or other individuals who perform services for us, which may include unit options, restricted units, phantom units, unit appreciation rights, distribution equivalent rights, other unit-based awards and unit awards. The fair value of our phantom units is determined based on the closing market price of our common units on the grant date. The estimated fair value of our phantom units is amortized over the vesting period using the straight line method. Awards vest over one
Net Income per Limited Partner Unit	Net Income per Limited Partner Unit Basic net income per unit applicable to limited partners is computed by dividing limited partners’ interest in net income by the weighted-average number of outstanding common units. Prior to August 13, 2020, we had more than one class of participating securities and used the two class method to calculate the net income per unit applicable to the limited partners. The classes of participating units prior to August 13, 2020 consisted of limited partner units, general partner units and IDRs. Pursuant to the IDR Restructuring Transaction, the IDRs were eliminated and the 2.0% general partner economic interest was converted to a non-economic general partner interest. Effective August 13, 2020, the common limited partner units are the only participating security for cash distributions. Refer to Notes 6 and 12 for further discussion.
Sales, Use and Excise Taxes	Sales, Use and Excise TaxesThe Partnership's policy is to exclude from revenue all taxes assessed by a governmental authority, including sales, use and excise taxes, that are both imposed on and concurrent with a specific revenue-producing transaction and collected on behalf of a customer.
New Accounting Pronouncements Adopted During 2022	New Accounting Pronouncements Adopted During 2022 ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting (Topic 848) In March 2020, the FASB issued an amendment which is intended to provide temporary optional expedients and exceptions to GAAP guidance on contracts, hedge accounting and other transactions affected by the expected market transition from the London Interbank Offered Rate ("LIBOR") and other interbank rates. This guidance is effective for all entities at any time beginning on March 12, 2020 through December 31, 2022 and may be applied from the beginning of an interim period that includes the issuance date of the ASU. We adopted this guidance during 2022 and the adoption did not have a material impact on our business, financial condition or results of operations.

Accounting Policies (Tables)

Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Property, Plant and Equipment	Depreciation is computed using the straight-line method over management’s estimated useful lives of the related assets. The estimated useful lives are as follows: Years Buildings and building improvements 15-40 Pipelines, tanks and terminals 15-40 Asset retirement obligation assets 15-50 Other equipment 3-15 Property, plant and equipment, at cost, consist of the following (in thousands): December 31, 2022 2021 Land $ 17,367 $ 14,533 Building and building improvements 5,072 2,742 Pipelines, tanks and terminals 1,103,857 654,154 Asset retirement obligation assets 2,073 2,073 Other equipment 30,849 30,774 Construction in process 81,466 11,594 Property, plant and equipment 1,240,684 715,870 Less: accumulated depreciation (316,680) (266,482) Property, plant and equipment, net $ 924,004 $ 449,388
Schedule of Change in Asset Retirement Obligation	The reconciliation of the beginning and ending carrying amounts of asset retirement obligations as of December 31, 2022 and 2021 is as follows (in thousands): December 31, 2022 2021 Beginning balance $ 6,476 $ 6,015 Liabilities acquired 2,261 — Accretion expense 596 461 Ending balance $ 9,333 $ 6,476

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Business Acquisitions, by Acquisition	The table below presents the purchase price (in thousands): Base purchase price: $ 624,700 Add: closing net working capital (as defined in the 3 Bear Purchase Agreement) 3,600 Less: closing indebtedness (as defined in the 3 Bear Purchase Agreement) (80,618) Cash paid for the adjusted purchase price 547,682 Cash paid to payoff 3 Bear credit agreement (as defined in the 3 Bear Purchase Agreement) 80,618 Purchase price $ 628,300
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary fair values of assets acquired and liabilities assumed in the 3 Bear Acquisition as of June 1, 2022 (in thousands): Assets acquired: Cash and cash equivalents $ 2,678 Accounts receivables, net 28,859 Inventories 1,836 Other current assets 986 Property, plant and equipment 382,799 Operating lease right-of-use assets 7,427 Goodwill 14,848 Customer relationships intangible, net (1) 210,000 Rights-of-way (1) 13,490 Other non-current assets 500 Total assets acquired 663,423 Liabilities assumed: Accounts payable 8,020 Accrued expenses and other current liabilities 22,382 Current portion of operating lease liabilities 1,029 Asset retirement obligations 2,261 Operating lease liabilities, net of current portion 1,431 Total liabilities assumed 35,123 Fair value of net assets acquired $ 628,300 (1) The acquired intangible assets amount includes the following identified intangibles: • Customer relationship intangible that is subject to amortization with a preliminary fair value of $210.0 million, which will be amortized over an 11.6-year
Business Acquisition, Pro Forma Information	The following table summarizes the unaudited pro forma financial information of the Partnership assuming the 3 Bear Acquisition had occurred on January 1, 2021. The unaudited pro forma financial information has been adjusted to give effect to certain pro forma adjustments that are directly related to the 3 Bear Acquisition based on available information and certain assumptions that management believes are factually supportable. The most significant pro forma adjustments relate to (i) incremental interest expense and amortization of deferred financing costs associated with revolving credit facility borrowings incurred in connection with the 3 Bear Acquisition, (ii) incremental depreciation resulting from the estimated fair values of acquired property, plant and equipment, (iii) incremental amortization resulting from the estimated fair value of the acquired customer relationships intangible, (iv) accounting policy alignment and (v) transaction costs. The unaudited pro forma financial information excludes any expected cost savings or other synergies as a result of the 3 Bear Acquisition. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have been achieved had the 3 Bear Acquisition been effective as of the date presented, nor is it indicative of future operating results of the combined company. Actual results may differ significantly from the unaudited pro forma financial information. Year Ended December 31, (in thousands, except per unit data) 2022 2021 Net sales $ 1,134,925 $ 859,156 Net income attributable to partners $ 156,810 $ 114,977 Net income per limited partner unit: Basic income per unit $ 3.61 $ 2.65 Diluted income per unit $ 3.60 $ 2.65

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Commercial Agreements	Material commercial agreements with Delek Holdings: Asset/Operation Initiation Date Initial/Maximum Term (years) (1) Service Minimum Throughput Commitment (bpd) Fee (/bbl) El Dorado Assets and El Dorado Gathering System: Crude Oil Pipelines (non-gathered) November 2012 5 / 15 Crude oil and refined products transportation 46,000 (2) $1.12 (3) Refined Products Pipelines November 2012 5 / 15 40,000 $0.13 El Dorado Gathering System November 2012 5 / 15 Crude oil gathering 14,000 $3.01 (3) East Texas Crude Logistics System: Crude Oil Pipelines November 2012 5 / 15 Crude oil transportation and storage 35,000 $0.53 (4) Storage November 2012 5 / 15 N/A $329,665/month East Texas Marketing November 2012 10 (5) Marketing products for Tyler Refinery 50,000 $0.90 (5) Big Sandy Terminal: Refined Products Transportation November 2012 5 / 15 Refined products transportation, dedicated terminalling services and storage for the Tyler Refinery 5,000 $0.66 Terminalling November 2012 5 / 15 5,000 $0.66 Storage November 2012 5 / 15 N/A $65,874/month Tyler Throughput and Tankage: Refined Products Throughput July 2013 8 / 16 Dedicated Terminalling and storage 50,000 $0.44 Storage July 2013 8 / 16 N/A $1,034,886/month Memphis Pipeline June 1, 2018 5 Refined Products Transportation 11,000 $1.36 El Dorado Throughput and Tankage: Refined Products Throughput February 2014 8 / 16 Dedicated terminalling and storage 11,000 $0.62 Storage February 2014 8 / 16 N/A $1,620,006/month El Dorado Assets Throughput: Light Crude Throughput March 2015 9 / 15 Dedicated Offloading Services N/A (6) $1.25 Heavy Crude Throughput March 2015 9 / 15 Dedicated Offloading Services N/A (6) $2.81 Pipelines, Storage and Throughput Facilities Agreement (Big Spring Logistics Assets): Crude Oil and Refined Products Throughput March 1, 2018 10 / 15 Pipeline throughput 104,300 $0.06 Rail Offloading March 1, 2018 10 / 15 Offloading services 4,500 $0.48 Terminalling March 1, 2018 10 / 15 Dedicated Terminalling 29,250 $0.78 Storage March 1, 2018 10 / 15 Storage N/A $1,632,647/month Asphalt Services Agreement (Big Spring Logistics Assets): Terminalling March 1, 2018 10 / 15 Dedicated Asphalt Terminalling and Storage 1,020 to 2,380 based on seasonality $9.86 Storage March 1, 2018 10 / 15 N/A $542,173/month Marketing Agreement (Big Spring Logistics Assets): Marketing Services March 1, 2018 10 / 15 Dedicated Marketing and Selling 65,000 $0.59 - $0.84 Throughput and Deficiency Agreement (Midland Gathering Assets) Gathering System March 31, 2020 10 / 20 Gathering and Transportation Services 120,000 (7) $0.76 15,000 (8) $0.70 Re-delivery System March 30, 2020 10 / 20 50,000 $0.27 Pipelines, Throughput and Offloading Facilities Agreement (Big Spring Logistics Assets) Fintex / Magellen Pipeline April 1, 2020 2 / 10 Refined Products 20,000 $0.68 Crude Oil Offloading January 1, 2020 2 / 10 Crude Oil Offloading 15,120 $1.04 Storage April 1, 2020 2 / 10 Storage N/A $277,620/month LPG Rack January 1, 2020 2 / 10 Truck Unloading Facility 4,500 $5.78 Transportation Services Agreement Trucking Services May 1, 2020 10 / 14 Transportation Services N/A $39,000,000/Minimum Annual Revenue Commitment (1) Maximum term gives effect to the extension of the commercial agreement pursuant to the terms thereof. (2) Excludes volumes gathered on the El Dorado Gathering System (the "El Dorado Gathering System"). (3) Volumes gathered on the El Dorado Gathering System will not be subject to an additional fee for transportation on our El Dorado Assets (the "El Dorado Assets") to the El Dorado Refinery. (4) For any volumes in excess of 50,000 bpd, the throughput fee will be $0.79/bbl. (5) For any volumes in excess of 50,000 bpd, the throughput fee will be $0.88/bbl. Following the primary term, the marketing agreement automatically renews for a successive one-year term, unless either party provides notice of non-renewal 10 months prior to the expiration of the then-current term. The initial primary term for the marketing agreement has been extended through 2027. (6) The throughput agreement provides for a minimum throughput fee of $1.8 million per quarter for throughput of a combination of light and heavy crude. (7) For any volumes in excess of 120,000, the throughput fee will be $0.55/bbl. (8) These volumes are associated with a connection expansion project completed in fourth quarter 2022 to construct additional receipt points on our gathering pipeline.
Purchases and Expense Transactions From Affiliates	A summary of revenue, purchases from affiliates and expense transactions with Delek Holdings and its affiliates are as follows (in thousands): Year Ended December 31, 2022 2021 2020 Revenues $ 479,411 $ 418,826 $ 382,666 Purchases from Affiliates $ 496,184 $ 321,939 $ 205,581 Operating and maintenance expenses $ 53,803 $ 40,854 $ 43,985 General and administrative expenses $ 13,565 $ 9,330 $ 12,557

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table represents a disaggregation of revenue for the gathering and processing, wholesale marketing and terminalling, and storage and transportation segments for the periods indicated (in thousands): Year Ended December 31, 2022 Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Consolidated Service Revenue - Third Party $ 29,199 $ — $ 21,614 $ 50,813 Service Revenue - Affiliate 16,458 32,593 — 49,051 Product Revenue - Third Party 90,383 415,800 — 506,183 Product Revenue - Affiliate 52,692 90,298 — 142,990 Lease Revenue - Affiliate (1) 116,695 50,193 120,482 287,370 Total Revenue $ 305,427 $ 588,884 $ 142,096 $ 1,036,407 (1) Net of $7.2 million of amortization expense for the year ended December 31, 2022, related to a customer contract intangible asset recorded in the wholesale marketing and terminalling segment. Year Ended December 31, 2021 Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Consolidated Service Revenue - Third Party $ 4,670 $ 490 $ 11,942 $ 17,102 Service Revenue - Affiliate 13,723 34,033 — 47,756 Product Revenue - Third Party — 264,974 — 264,974 Product Revenue - Affiliate — 76,074 — 76,074 Lease Revenue - Affiliate (1) 143,459 37,686 113,851 294,996 Total Revenue $ 161,852 $ 413,257 $ 125,793 $ 700,902 (1) Net of $7.2 million of amortization expense for the year ended December 31, 2021, related to a customer contract intangible asset recorded in the wholesale marketing and terminalling segment. Year ended December 31, 2020 Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Consolidated Service Revenue - Third Party $ 1,035 $ 634 $ 16,561 $ 18,230 Service Revenue - Affiliate 17,768 33,632 — 51,400 Product Revenue - Third Party — 162,522 — 162,522 Product Revenue - Affiliate — 71,178 — 71,178 Lease Revenue - Affiliate (1) 121,485 44,925 93,678 260,088 Total Revenue $ 140,288 $ 312,891 $ 110,239 $ 563,418 (1) Net of $7.2 million of amortization expense for the year ended December 31, 2020, related to a customer contract intangible asset recorded in the wholesale marketing and terminalling segment.
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction	Our unfulfilled performance obligations as of December 31, 2022 were as follows (in thousands): 2023 $ 293,303 2024 210,897 2025 185,592 2026 177,917 2027 430,886 Total expected revenue on remaining performance obligations $ 1,298,595

Net Income Per Unit (Tables)

Net Income Per Unit (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Net Income Per Unit	The calculation of net income per unit is as follows (dollars in thousands, except units and per unit amounts): Year Ended December 31, 2022 2021 2020 Net income attributable to partners $ 159,052 $ 164,822 $ 159,256 Less: General partner's distribution (including IDRs) (1) — — 18,618 Less: Limited partners' distribution 172,933 164,484 127,070 Earning in excess (deficit) of distributions $ (13,881) $ 338 $ 13,568 General partner's earnings: Distributions (including IDRs) (1) $ — $ — $ 18,618 Allocation of earnings in excess (deficit) of distributions — — 106 Total general partner's earnings $ — $ — $ 18,724 Limited partners' earnings on common units: Distributions $ 172,933 $ 164,484 $ 127,070 Allocation of earnings in excess (deficit) of distributions (13,881) 338 13,462 Total limited partners' earnings on common units $ 159,052 $ 164,822 $ 140,532 Weighted average limited partner units outstanding: Common units - basic 43,487,910 43,447,739 33,594,284 Common units - diluted 43,511,650 43,460,470 33,597,418 Net income per limited partner unit: Common - basic $ 3.66 $ 3.79 $ 4.18 Common - diluted (2) $ 3.66 $ 3.79 $ 4.18 (1) Prior to August 13, 2020, general partner distributions (including IDRs) consist of the 2% general partner interest and IDRs, which represent the right of the general partner to receive increasing percentages of quarterly distributions of available cash from operating surplus in excess of 0.43125 per unit per quarter. In connection with the IDR Restructuring Transaction on August 13, 2020, the IDRs were eliminated and the general partner interest became a non-economic general partner interest. See Note 12 for further discussion related to IDRs.

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Depreciation is computed using the straight-line method over management’s estimated useful lives of the related assets. The estimated useful lives are as follows: Years Buildings and building improvements 15-40 Pipelines, tanks and terminals 15-40 Asset retirement obligation assets 15-50 Other equipment 3-15 Property, plant and equipment, at cost, consist of the following (in thousands): December 31, 2022 2021 Land $ 17,367 $ 14,533 Building and building improvements 5,072 2,742 Pipelines, tanks and terminals 1,103,857 654,154 Asset retirement obligation assets 2,073 2,073 Other equipment 30,849 30,774 Construction in process 81,466 11,594 Property, plant and equipment 1,240,684 715,870 Less: accumulated depreciation (316,680) (266,482) Property, plant and equipment, net $ 924,004 $ 449,388

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	A summary of our goodwill by segment is as follows (in millions): Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Total Balance, December 31, 2020 $ 4,155 $ 7,499 $ 549 $ 12,203 Goodwill Impairment — — — — Balance, December 31, 2021 4,155 7,499 549 12,203 Acquisition 14,848 — — 14,848 Goodwill Impairment — — — — Balance, December 31, 2022 $ 19,003 $ 7,499 $ 549 $ 27,051

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Our identifiable intangible assets are as follows (in thousands): Useful Accumulated As of December 31, 2022 Life Gross Amortization Net Intangible assets subject to amortization: Customer relationships 11.6 years $ 210,000 $ (10,560) $ 199,440 Marketing contract 20 years 144,219 (34,853) 109,366 Rights-of-way assets 8 - 35 years 13,490 (377) 13,113 Intangible assets not subject to amortization: Rights-of-way assets Indefinite 42,877 42,877 Total $ 410,586 $ (45,790) $ 364,796 Useful Accumulated As of December 31, 2021 Life Gross Amortization Net Intangible assets subject to amortization: Marketing contract 20 years $ 144,219 $ (27,642) $ 116,577 Intangible assets not subject to amortization: Rights-of-way assets Indefinite 37,280 37,280 Total $ 181,499 $ (27,642) $ 153,857

Long-Term Obligations (Tables)

Long-Term Obligations (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Debt	Outstanding borrowings, net of unamortized debt discounts and certain deferred financing costs, under the Partnership’s existing debt instruments are as follows (in thousands): December 31, 2022 December 31, 2021 Delek Logistics 2028 Notes (1) $ 395,190 $ 394,302 DKL Revolving Facility (2) 720,129 258,000 DKL Term Facility (3) 298,605 — Delek Logistics 2025 Notes (4) 247,643 246,668 $ 1,661,567 $ 898,970 (1) Net of deferred financing costs of $4.8 million and $5.7 million at December 31, 2022 and December 31, 2021, respectively. (2) Net of deferred financing costs of $0.4 million at December 31, 2022. (3) Net of debt discount of $1.4 million at December 31, 2022. (4) Net of deferred financing costs of $1.8 million and $2.5 million and debt discount of $0.6 million and $0.8 million at December 31, 2022 and December 31, 2021, respectively.
Schedule of Maturities of Long-term Debt	Principal maturities of the Partnership's existing third-party debt instruments for the next five years and thereafter are as follows as of December 31, 2022 (in thousands): Year Ended December 31, Total 2023 $ 15,000 2024 285,000 2025 250,000 2026 — 2027 720,500 Thereafter 400,000 Total $ 1,670,500

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Capital Units	The table below summarizes the changes in the number of units outstanding from December 31, 2020 through December 31, 2022. Common - Public Common - Delek Holdings General Partner Total Balance at December 31, 2019 9,131,579 15,294,046 498,482 24,924,107 General partner units issued to maintain 2% interest — — 102,196 102,196 Unit-based compensation awards (1) 17,711 — — 17,711 Midland Gathering Assets Acquisition equity issuance — 5,000,000 — 5,000,000 Delek Holdings unit purchases from public (451,822) 451,822 — — General Partner units converted to non-economic general partner interest — — (600,678) (600,678) Common limited partner units issued in IDR Restructuring Transaction — 14,000,000 — 14,000,000 Balance at December 31, 2020 8,697,468 34,745,868 — 43,443,336 Delek Holdings resale of units 49,068 (49,068) — — Unit-based compensation awards (1) 27,517 — — 27,517 Balance at December 31, 2021 8,774,053 34,696,800 — 43,470,853 Delek Holdings resale of units 385,522 (385,522) — — Unit-based compensation awards (1) 38,538 — — 38,538 Issuance of units pursuant to the Equity Distribution Agreement 59,192 — — 59,192 Balance at December 31, 2022 9,257,305 34,311,278 — 43,568,583
Schedule of Calculation of Net Income Applicable to Partners	The following table presents the allocation of the general partner's interest in net income (in thousands, except percentage of ownership interest): Year Ended December 31, 2022 2021 2020 Net income attributable to partners $ 159,052 $ 164,822 $ 159,256 Less: General partner's IDRs — — (17,632) Net income available to partners $ 159,052 $ 164,822 $ 141,624 General partner's ownership interest — % — % 2.0 % General partner's allocated interest in net income — — 1,092 General partner's IDRs — — 17,632 Total general partner's interest in net income $ — $ — $ 18,724
Schedule of Distributions Made to Members or Limited Partners, by Distribution	The table below summarizes the quarterly distributions related to our quarterly financial results: Quarter Ended Total Quarterly Distribution Per Limited Partner Unit Total Cash Distribution (in thousands) Date of Distribution Unitholders Record Date December 31, 2020 $ 0.910 $ 39,533 February 9, 2021 February 2, 2021 March 31, 2021 $ 0.920 $ 39,968 May 14, 2021 May 10, 2021 June 30, 2021 $ 0.940 $ 40,846 August 11, 2021 August 5, 2021 September 30, 2021 $ 0.950 $ 41,286 November 10, 2021 November 5, 2021 December 31, 2021 $ 0.975 $ 42,384 February 8, 2022 February 1, 2022 March 31, 2022 $ 0.980 $ 42,604 May 12, 2022 May 5, 2022 June 30, 2022 $ 0.985 $ 42,832 August 11, 2022 August 4, 2022 September 30, 2022 $ 0.990 $ 43,057 November 10, 2022 November 4, 2022 December 31, 2022 $ 1.020 $ 44,440 February 9, 2023 February 2, 2023 The allocations of total quarterly cash distributions made to general and limited partners for the years ended December 31, 2022, 2021 and 2020 are set forth in the table below. Distributions earned with respect to a given period are declared subsequent to quarter end. Therefore, the table below presents total cash distributions applicable to the period in which the distributions are earned (in thousands, except per unit amounts): Year Ended December 31, 2022 2021 2020 General partner's distributions: General partner's distributions $ — $ — $ 986 General partner's IDRs — — 17,632 Total general partner's distributions — — 18,618 Limited partners' distributions: Common limited partners' distributions 172,933 164,484 127,070 Total cash distributions $ 172,933 $ 164,484 $ 145,688 Cash distributions per limited partner unit $ 3.975 $ 3.785 $ 3.605

Equity Method Investments (Tabl

Equity Method Investments (Tables)	12 Months Ended
	Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	Summarized financial information for Red River on a 100% basis is shown below (in thousands): As of December 31, 2022 As of December 31, 2021 Current Assets $ 33,365 $ 28,735 Non-current Assets $ 394,267 $ 403,692 Current liabilities $ 5,144 $ 10,040 Years Ended December 31, 2022 2021 2020 Revenues $ 95,525 $ 68,057 $ 51,001 Gross profit $ 62,726 $ 41,121 $ 31,103 Operating income $ 61,975 $ 40,436 $ 30,382 Net income $ 62,113 $ 40,390 $ 30,404 Combined summarized financial information for these two equity method investees on a 100% basis is shown below (in thousands): As of December 31, 2022 As of December 31, 2021 Current assets $ 18,888 $ 15,010 Non-current assets $ 231,898 $ 242,599 Current liabilities $ 1,973 $ 1,492 Years Ended December 31, 2022 2021 2020 Revenues $ 45,109 $ 46,335 $ 55,482 Gross profit $ 25,849 $ 26,688 $ 36,904 Operating income $ 23,121 $ 24,587 $ 34,951 Net Income $ 23,198 $ 24,589 $ 34,977 As of December 31, 2022 As of December 31, 2021 Red River $ 149,635 $ 144,041 CP LLC 64,056 61,670 Andeavor Logistics 43,331 44,319 Total Equity Method Investments $ 257,022 $ 250,030

Segment Data (Tables)

Segment Data (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following is a summary of business segment operating performance as measured by EBITDA for the periods indicated (in thousands): Year Ended December 31, 2022 (In thousands) Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Investments in Pipeline Joint Ventures Corporate and Other Consolidated Net revenues: Affiliate (1) $ 185,845 $ 173,084 $ 120,482 $ — $ — $ 479,411 Third party 119,582 415,800 21,614 — — 556,996 Total revenue $ 305,427 $ 588,884 $ 142,096 $ — $ — $ 1,036,407 Segment EBITDA $ 175,250 $ 83,098 $ 56,269 $ 31,683 $ (34,363) $ 311,937 Depreciation and amortization 47,206 6,308 8,591 883 62,988 Amortization of customer contract intangible — 7,211 — — — 7,211 Interest expense, net — — — — 82,304 82,304 Income tax expense 382 Net income $ 159,052 Capital spending (2) (3) $ 122,594 $ 1,548 $ 6,528 $ — $ — $ 130,670 Year Ended December 31, 2021 (In thousands) Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Investments in Pipeline Joint Ventures Corporate and Other Consolidated Net revenues: Affiliate (1) $ 157,182 $ 147,793 $ 113,851 $ — $ — $ 418,826 Third party 4,670 265,464 11,942 — — 282,076 Total revenue $ 161,852 $ 413,257 $ 125,793 $ — $ — $ 700,902 Segment EBITDA $ 126,818 $ 79,597 $ 56,929 $ 24,575 $ (22,742) $ 265,177 Depreciation and amortization 22,394 5,547 8,588 — 6,241 42,770 Amortization of customer contract intangible — 7,211 — — — 7,211 Interest expense, net — — — — 50,221 50,221 Income tax expense 153 Net income $ 164,822 Capital spending (2) (3) $ 22,262 $ 3,622 $ 1,567 $ — $ — $ 27,451 Year ended December 31, 2020 (In thousands) Gathering and Processing Wholesale Marketing and Terminalling Storage and Transportation Investments in Pipeline Joint Ventures Corporate and Other Consolidated Net revenues: Affiliate (1) $ 139,253 $ 149,735 $ 93,678 $ — $ — $ 382,666 Third party 1,035 163,156 16,561 — — 180,752 Total revenue $ 140,288 $ 312,891 $ 110,239 $ — $ — $ 563,418 Segment EBITDA $ 108,752 $ 79,602 $ 51,704 $ 22,693 $ (17,456) $ 245,295 Depreciation and amortization 18,415 5,520 9,205 — 2,591 35,731 Amortization of customer contract intangible — 7,211 — — — 7,211 Interest expense, net — — — — 42,874 42,874 Income tax expense 223 Net income $ 159,256 Capital spending (2) (3) $ 5,384 $ 5,962 $ 4,087 $ — $ 16 $ 15,449 (1) Affiliate revenue for the wholesale marketing and terminalling segment is presented net of amortization expense pertaining to the Marketing Contract Intangible Acquisition. See Note 3 for additional information. (2) Capital spending for the year ended December 31, 2020, excludes transaction costs capitalized in the amount of $0.3 million that relate to the Trucking Assets Acquisition and $0.7 million that relate to the Midland Gathering Assets Acquisition. (3) Capital spending for the years ended December 31, 2021 and 2020 excludes contributions to equity method investments amounting to $1.4 million and $12.2 million, respectively. There were no contributions made during the year ended December 31, 2022.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The difference between the actual income tax expense and the tax expense computed by applying the statutory federal income tax rate to income before income taxes is attributable to the following (in thousands): Year Ended December 31, 2022 2021 2020 State income taxes $ 382 $ 153 $ 223 Income tax expense $ 382 $ 153 $ 223
Schedule of Components of Income Tax Expense (Benefit)	Income tax expense (benefit) is as follows (in thousands): Year Ended December 31, 2022 2021 2020 Current $ 377 $ (200) $ (178) Deferred 5 353 401 Total $ 382 $ 153 $ 223

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Lease, Cost	The following table presents additional information related to our operating leases in accordance ASC 842: Years Ended December 31, (in thousands) 2022 2021 Lease Cost (1) Operating lease cost $ 12,054 $ 12,586 Short-term lease cost 2,541 1,609 Variable lease costs 4,803 600 Total lease cost $ 19,398 $ 14,795 Other Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (12,054) $ (12,586) Leased assets obtained in exchange for new operating lease liabilities $ 12,682 $ 6,386 Leased assets obtained in exchange for new financing lease liabilities $ 35 $ 3,071 Years Ended December 31, 2022 2021 Weighted-average remaining lease term (years) for operating leases 3.3 3.3 Weighted-average discount rate (2) operating leases 6.6 % 5.8 % Weighted-average remaining lease term (years) for finance lease 1.1 2.1 Weighted-average discount rate (2) finance lease 1.9 % 1.8 % (1) Includes an immaterial amount of financing lease. (2) Our discount rate is primarily based on our incremental borrowing rate in accordance with ASC 842.
Maturities of Operating Lease Liabilities	The following is an estimate of the maturity of our lease liabilities for operating leases having remaining noncancellable terms in excess of one year as of December 31, 2022 (in thousands) under ASC 842: 2023 $ 9,058 2024 6,673 2025 3,527 2026 1,357 2027 807 Thereafter 1,235 Total lease payments $ 22,657 Less: Interest 2,523 Present value of lease liabilities $ 20,134
Maturities of Finance Lease Liabilities	The following is an estimate of the maturity of our lease liabilities for financing leases having remaining noncancellable terms in excess of one year as of December 31, 2022 (in thousands) under ASC 842: 2023 $ 2,807 2024 320 2025 24 2026 — 2027 — Thereafter — Total lease payment $ 3,151 Less: Interest 84 Present values of lease liabilities $ 3,067

General (Details)

General (Details) - USD ($) shares in Millions, $ in Millions		12 Months Ended
	Aug. 13, 2020	Dec. 31, 2022	Apr. 08, 2022
3 Bear Delaware Holding
Related Party Transaction [Line Items]
Business acquisition, percentage of voting interests acquired			100%
Line of Credit | Revolving Credit Facility | DKL Revolver | Fifth Third Bank
Related Party Transaction [Line Items]
Cash consideration received	$ 45
Delek Logistics G P
Related Party Transaction [Line Items]
General partner economic interest, percent	2%	2%
Delek US Holdings, Inc. | Delek Logistics
Related Party Transaction [Line Items]
Business combination, consideration transferred equity interests issues and issuable, shares	14
Delek US Holdings, Inc. | General Partnership | General Partnership
Related Party Transaction [Line Items]
Business acquisition, percentage of voting interests acquired	5.20%

Accounting Policies - Segment R

Accounting Policies - Segment Reporting and Accounts Receivable (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) segment customer	Dec. 31, 2021 USD ($)
Concentration Risk [Line Items]
Number of reportable segments | segment	4
Allowance for doubtful accounts | $	$ 0	$ 0
Accounts Receivable | Customer Concentration Risk | Third-Party Customer
Concentration Risk [Line Items]
Number of customers | customer	1
Concentration risk, percentage	33.10%	47.40%
Accounts Receivable | Customer Concentration Risk | Delek US Holdings, Inc.
Concentration Risk [Line Items]
Concentration risk, percentage	32.80%

Accounting Policies - Property,

Accounting Policies - Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Minimum | Buildings and building improvements
Estimated useful life (years)	15 years
Minimum | Pipelines, tanks and terminals
Estimated useful life (years)	15 years
Minimum | Asset retirement obligation assets
Estimated useful life (years)	15 years
Minimum | Other equipment
Estimated useful life (years)	3 years
Maximum | Buildings and building improvements
Estimated useful life (years)	40 years
Maximum | Pipelines, tanks and terminals
Estimated useful life (years)	40 years
Maximum | Asset retirement obligation assets
Estimated useful life (years)	50 years
Maximum | Other equipment
Estimated useful life (years)	15 years

Accounting Policies - Intangibl

Accounting Policies - Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Rights-of-way assets | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated useful life (years)	8 years
Rights-of-way assets | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated useful life (years)	35 years
Marketing contract
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated useful life (years)	20 years	20 years

Accounting Policies - Equity Me

Accounting Policies - Equity Method Investments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Equith method investment impairment	$ 0	$ 0	$ 0

Accounting Policies - Asset Ret

Accounting Policies - Asset Retirement Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Beginning balance	$ 6,476	$ 6,015
Liabilities acquired	2,261	0
Accretion expense	596	461
Ending balance	$ 9,333	$ 6,476

Accounting Policies - Equity Ba

Accounting Policies - Equity Based Compensation (Details)	12 Months Ended
	Dec. 31, 2022
Minimum
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Award vesting period	1 year
Maximum
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Award vesting period	5 years

Accounting Policies - Net Incom

Accounting Policies - Net Income per Limited Partner Unit (Details)		12 Months Ended
	Aug. 13, 2020	Dec. 31, 2022
Delek Logistics G P
Net income per unit [Line Items]
General partner economic interest, percent	2%	2%

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details) $ / shares in Units, $ in Thousands				7 Months Ended	12 Months Ended
	Jun. 01, 2022 USD ($)	May 01, 2020 USD ($) truckAndTrailer	Mar. 31, 2020 USD ($) mi storageTank bbl $ / shares shares	Dec. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($) shares
Business Acquisition [Line Items]
Net income attributable to partners					$ 159,052	$ 164,822	$ 159,256
Midland gathering assets acquisition equity (in units) | shares							5,000,000
Delek Trucking
Business Acquisition [Line Items]
Purchase price of asset acquisition		$ 48,000
Number of trucks and trailers | truckAndTrailer		150
Asset acquisition, carry value of assets acquired		$ 13,300
Asset acquisition, carry value of assets acquired, owned assets		500
Asset acquisition, carry value of assets acquired, right-of-use assets		12,800
Asset acquisition, transaction cost		$ 300
Midland Gathering
Business Acquisition [Line Items]
Purchase price of asset acquisition			$ 100,000
Asset acquisition, carry value of assets acquired			209,500
Asset acquisition, transaction cost			$ 700
Midland gathering assets acquisition equity (in units) | shares			5,000,000
Number of miles of gathering systems | mi			200
Number of storage tanks | storageTank			65
Total storage of terminals | bbl			650,000
Asset acquisition, equity interest transferred as consideration, market price | $ / shares			$ 9.10
Asset acquisition, equity interest transferred as consideration, value			$ 109,500
3 Bear Acquisition
Business Acquisition [Line Items]
Purchase price	$ 628,300
Incremental direct acquisition and integration costs					10,600
Net income attributable to partners				$ 123,700	$ 14,200

Acquisitions - Estimated Purcha

Acquisitions - Estimated Purchase Price (Details) - 3 Bear Acquisition $ in Thousands	Jun. 01, 2022 USD ($)
Business Acquisition [Line Items]
Base purchase price:	$ 624,700
Add: closing net working capital (as defined in the 3 Bear Purchase Agreement)	3,600
Less: closing indebtedness (as defined in the 3 Bear Purchase Agreement)	(80,618)
Cash paid for the adjusted purchase price	547,682
Cash paid to payoff 3 Bear credit agreement (as defined in the 3 Bear Purchase Agreement)	80,618
Purchase price	$ 628,300

Acquisitions - Schedule of Asse

Acquisitions - Schedule of Assets and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jun. 01, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets acquired:
Goodwill		$ 27,051	$ 12,203	$ 12,203
3 Bear Acquisition
Assets acquired:
Cash and cash equivalents	$ 2,678
Accounts receivables, net	28,859
Inventories	1,836
Other current assets	986
Property, plant and equipment	382,799
Operating lease right-of-use assets	7,427
Goodwill	14,848
Customer relationship intangible, net	210,000
Rights-of-way	13,490
Other non-current assets	500
Total assets acquired	663,423
Liabilities assumed:
Accounts payable	8,020
Accrued expenses and other current liabilities	22,382
Current portion of operating lease liabilities	1,029
Asset retirement obligations	2,261
Operating lease liabilities, net of current portion	1,431
Total liabilities assumed	35,123
Fair value of net assets acquired	628,300
3 Bear Acquisition | Customer relationships
Assets acquired:
Customer relationship intangible, net	$ 210,000
Liabilities assumed:
Acquired finite-lived intangible assets, useful life	11 years 7 months 6 days
3 Bear Acquisition | Right-Of-Way
Assets acquired:
Rights-of-way	$ 13,500
Liabilities assumed:
Acquired finite-lived intangible assets, useful life	25 years 4 months 24 days

Acquisitions - Pro Forma Financ

Acquisitions - Pro Forma Financial Information (Details) - 3 Bear Acquisition - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Net sales	$ 1,134,925	$ 859,156
Net income attributable to partners	$ 156,810	$ 114,977
Basic income per unit (in dollars per unit)	$ 3.61	$ 2.65
Diluted income per unit (in dollars per unit)	$ 3.60	$ 2.65

Related Party Transactions - Co

Related Party Transactions - Commercial Agreements (Details) - Delek

1 Months Ended

12 Months Ended

May 01, 2020 USD ($)

Apr. 01, 2020 USD ($) bbl $ / bbl

Mar. 31, 2020 bbl $ / bbl

Mar. 30, 2020 bbl $ / bbl

Jan. 01, 2020 bbl $ / bbl

Jun. 01, 2018 bbl $ / bbl

Mar. 01, 2018 USD ($) bbl $ / bbl

Mar. 31, 2015 USD ($) $ / bbl

Feb. 28, 2014 USD ($) bbl $ / bbl

Jul. 31, 2013 USD ($) bbl $ / bbl

Nov. 30, 2012 USD ($) bbl $ / bbl

Dec. 31, 2022

Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Lion Pipeline System and Gathering System | Crude Oil Pipeline

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

46,000

Throughput commitment tariff rate (dollars per barrel)

1.12

Lion Pipeline System and Gathering System | Crude Oil Pipeline | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

Lion Pipeline System and Gathering System | Crude Oil Pipeline | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Lion Pipeline System and Gathering System | Refined Product Pipeline

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

40,000

Throughput commitment tariff rate (dollars per barrel)

0.13

Lion Pipeline System and Gathering System | Refined Product Pipeline | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

Lion Pipeline System and Gathering System | Refined Product Pipeline | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Lion Pipeline System and Gathering System | Gathering Assets

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

14,000

Throughput commitment tariff rate (dollars per barrel)

3.01

Lion Pipeline System and Gathering System | Gathering Assets | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

Lion Pipeline System and Gathering System | Gathering Assets | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

East Texas Crude Logistics System

Related Party Transaction [Line Items]

Throughput volume subject to additional fee (bpd) | bbl

50,000

Throughput commitment rate, additional for excess barrels (dollars per barrel)

0.79

East Texas Crude Logistics System | Crude Oil Pipeline

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

35,000

Throughput commitment tariff rate (dollars per barrel)

0.53

East Texas Crude Logistics System | Crude Oil Pipeline | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

East Texas Crude Logistics System | Crude Oil Pipeline | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

East Texas Crude Logistics System | Storage

Related Party Transaction [Line Items]

Minimum monthly storage fee revenue, amount | $

$ 329,665

East Texas Crude Logistics System | Storage | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

East Texas Crude Logistics System | Storage | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

East Texas Marketing

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Minimum throughput commitment (bpd) | bbl

50,000

Throughput commitment tariff rate (dollars per barrel)

0.90

Throughput volume subject to additional fee (bpd) | bbl

50,000

Throughput commitment rate, additional for excess barrels (dollars per barrel)

0.88

Term of agreement, renewal term

1 year

Big Sandy Terminal | Refined Product Pipeline

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

5,000

Throughput commitment tariff rate (dollars per barrel)

0.66

Big Sandy Terminal | Refined Product Pipeline | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

Big Sandy Terminal | Refined Product Pipeline | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Big Sandy Terminal | Storage

Related Party Transaction [Line Items]

Minimum monthly storage fee revenue, amount | $

$ 65,874

Big Sandy Terminal | Storage | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

Big Sandy Terminal | Storage | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Big Sandy Terminal | Big Sandy Terminal

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

5,000

Throughput commitment tariff rate (dollars per barrel)

0.66

Big Sandy Terminal | Big Sandy Terminal | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

Big Sandy Terminal | Big Sandy Terminal | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Tyler Terminal Throughput and Tankage

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

50,000

Throughput commitment tariff rate (dollars per barrel)

0.44

Tyler Terminal Throughput and Tankage | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

8 years

Tyler Terminal Throughput and Tankage | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

16 years

Tyler Terminal Throughput and Tankage | Storage

Related Party Transaction [Line Items]

Minimum monthly storage fee revenue, amount | $

$ 1,034,886

Tyler Terminal Throughput and Tankage | Storage | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

8 years

Tyler Terminal Throughput and Tankage | Storage | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

16 years

Memphis Pipeline

Related Party Transaction [Line Items]

Term of agreement (years)

5 years

Minimum throughput commitment (bpd) | bbl

11,000

Throughput commitment tariff rate (dollars per barrel)

1.36

El Dorado Throughput and Tankage | Refined Product Pipeline

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

11,000

Throughput commitment tariff rate (dollars per barrel)

0.62

El Dorado Throughput and Tankage | Refined Product Pipeline | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

8 years

El Dorado Throughput and Tankage | Refined Product Pipeline | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

16 years

El Dorado Throughput and Tankage | Storage

Related Party Transaction [Line Items]

Minimum monthly storage fee revenue, amount | $

$ 1,620,006

El Dorado Throughput and Tankage | Storage | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

8 years

El Dorado Throughput and Tankage | Storage | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

16 years

El Dorado Assets

Related Party Transaction [Line Items]

Minimum throughput fee | $

$ 1,800,000

El Dorado Assets | Light Crude Oil

Related Party Transaction [Line Items]

Throughput commitment tariff rate (dollars per barrel)

1.25

El Dorado Assets | Light Crude Oil | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

9 years

El Dorado Assets | Light Crude Oil | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

El Dorado Assets | Heavy Crude Oil

Related Party Transaction [Line Items]

Throughput commitment tariff rate (dollars per barrel)

2.81

El Dorado Assets | Heavy Crude Oil | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

9 years

El Dorado Assets | Heavy Crude Oil | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Refined Product Pipeline

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

104,300

Throughput commitment tariff rate (dollars per barrel)

0.06

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Refined Product Pipeline | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Refined Product Pipeline | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Storage

Related Party Transaction [Line Items]

Minimum monthly storage fee revenue, amount | $

$ 1,632,647

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Storage | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Storage | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Rail Offloading

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

4,500

Throughput commitment tariff rate (dollars per barrel)

0.48

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Rail Offloading | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Rail Offloading | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Dedicated Terminalling Services

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

29,250

Throughput commitment tariff rate (dollars per barrel)

0.78

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Dedicated Terminalling Services | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Big Spring Pipeline, Storage And Throughput Facilities Agreement | Dedicated Terminalling Services | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Big Spring Asphalt Services Agreement | Storage

Related Party Transaction [Line Items]

Minimum monthly storage fee revenue, amount | $

$ 542,173

Big Spring Asphalt Services Agreement | Storage | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Big Spring Asphalt Services Agreement | Storage | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Big Spring Asphalt Services Agreement | Dedicated Asphalt Terminalling

Related Party Transaction [Line Items]

Throughput commitment tariff rate (dollars per barrel)

9.86

Big Spring Asphalt Services Agreement | Dedicated Asphalt Terminalling | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Minimum throughput commitment (bpd) | bbl

1,020

Big Spring Asphalt Services Agreement | Dedicated Asphalt Terminalling | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Minimum throughput commitment (bpd) | bbl

2,380

Big Spring Marketing Agreement | Dedicated Marketing and Selling

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

65,000

Big Spring Marketing Agreement | Dedicated Marketing and Selling | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Throughput commitment tariff rate (dollars per barrel)

0.59

Big Spring Marketing Agreement | Dedicated Marketing and Selling | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

15 years

Throughput commitment tariff rate (dollars per barrel)

0.84

Delek Midland Throughput and Deficiency Agreement

Related Party Transaction [Line Items]

Throughput volume subject to additional fee (bpd) | bbl

120,000

Throughput commitment rate, additional for excess barrels (dollars per barrel)

0.55

Delek Midland Throughput and Deficiency Agreement | Gathering and Transportation Services

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

120,000

50,000

Throughput commitment tariff rate (dollars per barrel)

0.76

0.27

Delek Midland Throughput and Deficiency Agreement | Gathering and Transportation Services | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

10 years

Delek Midland Throughput and Deficiency Agreement | Gathering and Transportation Services | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

20 years

20 years

Delek Midland Throughput and Deficiency Agreement Connection Expansion Project | Gathering and Transportation Services

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

15,000

Throughput commitment tariff rate (dollars per barrel)

0.70

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Refined Product Pipeline

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

20,000

Throughput commitment tariff rate (dollars per barrel)

0.68

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Refined Product Pipeline | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

2 years

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Refined Product Pipeline | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Storage

Related Party Transaction [Line Items]

Minimum monthly storage fee revenue, amount | $

$ 277,620

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Storage | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

2 years

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Storage | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Crude Oil Offloading

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

15,120

Throughput commitment tariff rate (dollars per barrel)

1.04

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Crude Oil Offloading | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

2 years

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Crude Oil Offloading | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Truck Unloading Facility

Related Party Transaction [Line Items]

Minimum throughput commitment (bpd) | bbl

4,500

Throughput commitment tariff rate (dollars per barrel)

5.78

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Truck Unloading Facility | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

2 years

Big Spring Pipeline, Storage And Offloading Facilities Agreement | Truck Unloading Facility | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Transportation Services Agreement | Transportation Services

Related Party Transaction [Line Items]

Minimum annual revenue commitment | $

$ 39,000,000

Transportation Services Agreement | Transportation Services | Minimum

Related Party Transaction [Line Items]

Term of agreement (years)

10 years

Transportation Services Agreement | Transportation Services | Maximum

Related Party Transaction [Line Items]

Term of agreement (years)

14 years

Related Party Transactions - Om

Related Party Transactions - Omnibus Agreement (Details) - Omnibus Agreement - Delek - USD ($) $ in Thousands		12 Months Ended
	Nov. 07, 2012	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Obligation to pay annual fee	$ 4,300
Delek US
Related Party Transaction [Line Items]
Due from related parties		$ 0
Operating and maintenance expenses | Delek US
Related Party Transaction [Line Items]
Recovery of direct costs		0		$ 100
Other Noncurrent Liabilities | Delek US
Related Party Transaction [Line Items]
Reimbursement of capital expenditures by Delek Holdings		$ 0	$ 0	$ 600

Related Party Transactions - Ot

Related Party Transactions - Other Agreements (Details) - USD ($) $ in Thousands			1 Months Ended	3 Months Ended	12 Months Ended
	Aug. 13, 2020	Mar. 31, 2020	Mar. 31, 2020	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 22, 2021	Mar. 01, 2020	Feb. 29, 2020
Related Party Transaction [Line Items]
Delek Holdings unit purchases from public (in units)							0
Stock repurchased during period, value			$ 5,000
Number of units authorized for purchase (in shares)								434,590
Issuance of units					$ 0	$ 0
Midland gathering assets acquisition equity (in units)							5,000,000
Limited liability company or limited partnership, members or limited partners, ownership interest, shares (in units)	34,700,000
Revolving Credit Facility | DKL Revolver | Fifth Third Bank | Line of Credit
Related Party Transaction [Line Items]
Cash consideration received	$ 45,000
Common- Delek | Limited Partner
Related Party Transaction [Line Items]
Delek Holdings unit purchases from public (in units)			451,822				451,822
Midland gathering assets acquisition equity (in units)							5,000,000
Common- Public | Limited Partner
Related Party Transaction [Line Items]
Delek Holdings unit purchases from public (in units)							451,822
Issuance of units (in units)				385,522		49,068
Proceeds from Sale of Interest in Partnership Unit					16,400	$ 2,100
Issuance of units					$ 13,600	1,700
Midland gathering assets acquisition equity (in units)							0
Midland Gathering
Related Party Transaction [Line Items]
Midland gathering assets acquisition equity (in units)		5,000,000
Delek US Holdings, Inc.
Related Party Transaction [Line Items]
Delek's limited partner interest	80%				78.80%
Delek Logistics G P
Related Party Transaction [Line Items]
General partner economic interest, percent	2%				2%
Delek US Holdings, Inc. | General Partnership
Related Party Transaction [Line Items]
Delek's ownership interest in general partner	100%
Delek US Holdings, Inc. | General Partnership | General Partnership
Related Party Transaction [Line Items]
Business acquisition, percentage of voting interests acquired	5.20%
Delek US Holdings, Inc. | Delek Logistics
Related Party Transaction [Line Items]
Business combination, consideration transferred equity interests issues and issuable, shares	14,000,000
Delek | Slurry Clarifying Services Agreement
Related Party Transaction [Line Items]
Term of agreement (years)					3 years
Delek
Related Party Transaction [Line Items]
Related party ownership percentage in company		70.50%	70.50%						62.60%	64.50%
DPG Management Agreement, Operating Service And Construction Fee Paid To Partnership | Delek
Related Party Transaction [Line Items]
Expenses					$ 1,500	1,600
Operating and maintenance expenses | Delek
Related Party Transaction [Line Items]
Expenses					53,803	40,854	$ 43,985
Operating and maintenance expenses | Partnership Agreement | General Partner
Related Party Transaction [Line Items]
Payment for management fee					$ 34,600	$ 21,800	$ 29,400

Related Party Transactions - Su

Related Party Transactions - Summary of Transactions (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Revenues	[1]	$ 479,411	$ 418,826	$ 382,666
Delek
Related Party Transaction [Line Items]
Revenues		479,411	418,826	382,666
General and administrative expenses		13,565	9,330	12,557
Purchases from Affiliates | Delek
Related Party Transaction [Line Items]
Purchases from Affiliates		496,184	321,939	205,581
Operating and maintenance expenses | Delek
Related Party Transaction [Line Items]
Operating and maintenance expenses		$ 53,803	$ 40,854	$ 43,985
[1]See Note 4 for a description of our material affiliate revenue and purchases transactions.

Related Party Transactions - Qu

Related Party Transactions - Quarterly Cash Distributions Paid (Details) - USD ($) $ in Thousands

12 Months Ended

Feb. 09, 2023

Jan. 23, 2023

Nov. 10, 2022

Aug. 11, 2022

May 12, 2022

Feb. 08, 2022

Nov. 10, 2021

Aug. 11, 2021

May 14, 2021

Feb. 09, 2021

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Related Party Transaction [Line Items]

Distribution made to limited partner, cash distributions paid

$ 43,057

$ 42,832

$ 42,604

$ 42,384

$ 41,286

$ 40,846

$ 39,968

$ 39,533

$ 170,900

$ 161,600

$ 136,800

Subsequent Event

Related Party Transaction [Line Items]

Distribution made to limited partner, cash distributions paid

$ 44,440

Cash distributions declared

$ 44,400

Delek

Related Party Transaction [Line Items]

Distribution made to limited partner, cash distributions paid

$ 135,200

$ 129,300

$ 105,300

Delek | Subsequent Event

Related Party Transaction [Line Items]

Distribution made to limited partner, cash distributions paid

$ 35,000

Revenues - Narrative (Details)

Revenues - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Property, plant and equipment, net	$ 924,004	$ 449,388
Leaseholds and Leasehold Improvements
Disaggregation of Revenue [Line Items]
Property, plant and equipment, net	$ 348,900
Customer Concentration Risk | Revenue Benchmark | Delek US
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	46.30%	59.80%	67.40%

Revenues - Disaggregation of Re

Revenues - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 1,036,407	$ 700,902	$ 563,418
Lease Revenue - Affiliate	$ 287,370	$ 294,996	$ 260,088
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Revenue from contracts with customers	Revenue from contracts with customers	Revenue from contracts with customers
Amortization of customer contract intangible assets	$ 7,211	$ 7,211	$ 7,211
Service Revenue - Third Party
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	50,813	17,102	18,230
Service Revenue - Affiliate
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	49,051	47,756	51,400
Product Revenue - Third Party
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	506,183	264,974	162,522
Product Revenue - Affiliate
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	142,990	76,074	71,178
Gathering and Processing
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	305,427	161,852	140,288
Lease Revenue - Affiliate	116,695	143,459	121,485
Gathering and Processing | Service Revenue - Third Party
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	29,199	4,670	1,035
Gathering and Processing | Service Revenue - Affiliate
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	16,458	13,723	17,768
Gathering and Processing | Product Revenue - Third Party
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	90,383	0	0
Gathering and Processing | Product Revenue - Affiliate
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	52,692	0	0
Wholesale Marketing and Terminalling
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	588,884	413,257	312,891
Lease Revenue - Affiliate	50,193	37,686	44,925
Wholesale Marketing and Terminalling | Service Revenue - Third Party
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	0	490	634
Wholesale Marketing and Terminalling | Service Revenue - Affiliate
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	32,593	34,033	33,632
Wholesale Marketing and Terminalling | Product Revenue - Third Party
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	415,800	264,974	162,522
Wholesale Marketing and Terminalling | Product Revenue - Affiliate
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	90,298	76,074	71,178
Storage and Transportation
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	142,096	125,793	110,239
Lease Revenue - Affiliate	120,482	113,851	93,678
Storage and Transportation | Service Revenue - Third Party
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	21,614	11,942	16,561
Storage and Transportation | Service Revenue - Affiliate
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	0	0	0
Storage and Transportation | Product Revenue - Third Party
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	0	0	0
Storage and Transportation | Product Revenue - Affiliate
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 0	$ 0	$ 0

Revenues - Remaining Performanc

Revenues - Remaining Performance Obligation (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 1,298,595
Minimum | Delek
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Term of agreement (years)	5 years
Maximum | Delek
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Term of agreement (years)	10 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 293,303
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 210,897
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 185,592
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 177,917
Revenue, remaining performance obligation, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 430,886
Revenue, remaining performance obligation, expected timing of satisfaction

Net Income Per Unit (Details)

Net Income Per Unit (Details) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Aug. 13, 2020	Aug. 12, 2020	Mar. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net income per unit [Line Items]
Midland gathering assets acquisition equity (in units)						5,000,000
Net income attributable to partners				$ 159,052	$ 164,822	$ 159,256
Earning in excess (deficit) of distributions				$ (13,881)	$ 338	$ 13,568
Weighted average limited partner units outstanding:
Common units - basic (in units)				43,487,910	43,447,739	33,594,284
Diluted (in units)				43,511,650	43,460,470	33,597,418
Net income per limited partner unit:
Basic (in dollars per unit)				$ 3.66	$ 3.79	$ 4.18
Diluted (in dollars per unit)				$ 3.66	$ 3.79	$ 4.18
Footnote [Abstract]
Common units excluded from computation of earnings per share (in units)				7,511	4,458	5,201
Midland Gathering
Net income per unit [Line Items]
Midland gathering assets acquisition equity (in units)			5,000,000
Delek Logistics G P
Net income per unit [Line Items]
General partner economic interest, percent	2%			2%
General Partnership
Footnote [Abstract]
General partner's ownership interest		2%		0%	0%	2%
Maximum
Footnote [Abstract]
Distribution payment targets (in dollars per unit)		$ 0.43125
General Partner
Net income per unit [Line Items]
Midland gathering assets acquisition equity (in units)						0
Net income attributable to partners						$ 18,724
General partner's distribution				$ 0	$ 0	18,618
Earning in excess (deficit) of distributions				0	0	106
Total earnings				0	0	18,724
Limited Partner
Net income per unit [Line Items]
Limited partners' distribution				172,933	164,484	127,070
Earning in excess (deficit) of distributions				(13,881)	338	13,462
Total earnings				$ 159,052	$ 164,822	$ 140,532
Weighted average limited partner units outstanding:
Common units - basic (in units)				43,487,910	43,447,739	33,594,284
Diluted (in units)				43,511,650	43,460,470	33,597,418
Net income per limited partner unit:
Basic (in dollars per unit)				$ 3.66	$ 3.79	$ 4.18
Diluted (in dollars per unit)				$ 3.66	$ 3.79	$ 4.18

Inventory (Details)

Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Inventory, Net [Abstract]
Inventory	$ 1,483	$ 2,406

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 1,240,684	$ 715,870
Less: accumulated depreciation	(316,680)	(266,482)
Property, plant and equipment, net	924,004	449,388
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment	17,367	14,533
Building and building improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment	5,072	2,742
Pipelines, tanks and terminals
Property, Plant and Equipment [Line Items]
Property, plant and equipment	1,103,857	654,154
Asset retirement obligation assets
Property, Plant and Equipment [Line Items]
Property, plant and equipment	2,073	2,073
Other equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment	30,849	30,774
Construction in process
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 81,466	$ 11,594

Goodwill - Narrative (Details)

Goodwill - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill Impairment	$ 0	$ 0	$ 0

Goodwill (Details)

Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Beginning balance	$ 12,203,000	$ 12,203,000
Acquisition	14,848,000
Goodwill Impairment	0	0	$ 0
Ending balance	27,051,000	12,203,000	12,203,000
Gathering and Processing
Goodwill [Roll Forward]
Beginning balance	4,155,000	4,155,000
Acquisition	14,848,000
Goodwill Impairment	0	0
Ending balance	19,003,000	4,155,000	4,155,000
Wholesale Marketing and Terminalling
Goodwill [Roll Forward]
Beginning balance	7,499,000	7,499,000
Acquisition	0
Goodwill Impairment	0	0
Ending balance	7,499,000	7,499,000	7,499,000
Storage and Transportation
Goodwill [Roll Forward]
Beginning balance	549,000	549,000
Acquisition	0
Goodwill Impairment	0	0
Ending balance	$ 549,000	$ 549,000	$ 549,000

Other Intangible Assets (Detail

Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other Intangible Assets [Line Items]
Accumulated amortization	$ (45,790)	$ (27,642)
Intangible assets, gross	410,586	181,499
Intangible assets, net	364,796	153,857
Rights-of-way assets
Other Intangible Assets [Line Items]
Rights-of-way assets	$ 42,877	37,280
Customer relationships
Other Intangible Assets [Line Items]
Estimated useful life (years)	11 years 7 months 6 days
Intangible assets, gross	$ 210,000
Accumulated amortization	(10,560)
Intangible assets, net	$ 199,440	$ 0
Marketing contract
Other Intangible Assets [Line Items]
Estimated useful life (years)	20 years	20 years
Intangible assets, gross	$ 144,219	$ 144,219
Accumulated amortization	(34,853)	(27,642)
Intangible assets, net	109,366	$ 116,577
Rights-of-way assets
Other Intangible Assets [Line Items]
Intangible assets, gross	13,490
Accumulated amortization	(377)
Intangible assets, net	$ 13,113
Rights-of-way assets | Minimum
Other Intangible Assets [Line Items]
Estimated useful life (years)	8 years
Rights-of-way assets | Maximum
Other Intangible Assets [Line Items]
Estimated useful life (years)	35 years

Other Intangible Assets - Narra

Other Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Customer relationships
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2023	$ 18,100
2024	18,100
2025	18,100
2026	18,100
2027	18,100
Supply contract
Other Intangible Assets [Line Items]
Amortization of customer contract intangible	7,211	$ 7,211	$ 7,211
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2023	7,200
2024	7,200
2025	7,200
2026	7,200
2027	7,200
Rights-of-way assets
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2023	600
2024	600
2025	600
2026	600
2027	600
Customer Relationships And Rights-Of-Way
Other Intangible Assets [Line Items]
Amortization of customer contract intangible	$ 10,900

Long-Term Obligations - Schedul

Long-Term Obligations - Schedule of Outstanding Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Long-term Debt	$ 1,661,567	$ 898,970
2028 Notes | Senior Notes
Debt Instrument [Line Items]
Long-term Debt	395,190	394,302
Debt issuance costs, net	4,800	5,700
DKL Revolver | Line of Credit
Debt Instrument [Line Items]
Debt issuance costs, net	400
DKL Revolver | Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Long-term Debt	720,129	258,000
DKL Term Facility | Line of Credit
Debt Instrument [Line Items]
Long-term Debt	298,605	0
Debt instrument, unamortized discount	1,400
2025 Notes | Senior Notes
Debt Instrument [Line Items]
Long-term Debt	247,643	246,668
Debt issuance costs, net	1,800	2,500
Debt instrument, unamortized discount	$ 600	$ 800

Long-Term Obligations - Senior

Long-Term Obligations - Senior Notes (Details) - USD ($) $ in Thousands			12 Months Ended
	May 24, 2021	May 23, 2017	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Line of credit facility, amount outstanding			$ 1,670,500
Senior Notes | 2028 Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 400,000
Debt instrument, interest rate, stated percentage	7.125%
Line of credit facility, amount outstanding			$ 400,000
Effective interest rate			7.40%
Senior Notes | 2028 Notes | Level 1
Debt Instrument [Line Items]
Long-term debt, fair value			$ 359,700	$ 414,000
Senior Notes | 2028 Notes | Debt Instrument, Redemption, Period One
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage of principal amount redeemed	35%
Senior Notes | 2028 Notes | Debt Instrument, Redemption, Period Two
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage of principal amount redeemed	107.125%
Senior Notes | 2028 Notes | Debt Instrument, Redemption, Period Three
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage of principal amount redeemed	103.563%
Senior Notes | 2028 Notes | Debt Instrument, Redemption, Period Four
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage of principal amount redeemed	101.781%
Senior Notes | 2028 Notes | Debt Instrument, Redemption, Period Five
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage of principal amount redeemed	100%
Senior Notes | 2028 Notes | Debt Instrument, Redemption, Change of Control
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage of principal amount redeemed	101%
Senior Notes | 2025 Notes
Debt Instrument [Line Items]
Debt instrument, face amount		$ 250,000
Debt instrument, interest rate, stated percentage		6.75%
Line of credit facility, amount outstanding			$ 250,000
Effective interest rate			7.21%
Purchase price (as percent)			101%
Senior Notes | 2025 Notes | Level 1
Debt Instrument [Line Items]
Long-term debt, fair value			$ 243,400	$ 253,800
Senior Notes | 2025 Notes | Debt Instrument, Redemption, Period Four
Debt Instrument [Line Items]
Redemption price percentage		101.688%
Senior Notes | 2025 Notes | Debt Instrument, Redemption, Period Five
Debt Instrument [Line Items]
Redemption price percentage		100%

Long-Term Obligations - DKL Cre

Long-Term Obligations - DKL Credit Facility (Details)			1 Months Ended	12 Months Ended
	Oct. 13, 2022 USD ($) payment	May 26, 2022 USD ($)	Aug. 31, 2020 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Sep. 28, 2018 USD ($)
Debt Instrument [Line Items]
Net increase in cash and cash equivalents				$ 3,678,000	$ 49,000	$ (1,302,000)
Line of credit facility, amount outstanding				$ 1,670,500,000
DKL Revolver, Senior Secured Revolving Commitment | Fifth Third Bank | Line of Credit | Secured Overnight Financing Rate (SOFR) | Debt Instrument, Interest Rate Period One
Debt Instrument [Line Items]
Variable rate	0.10%
DKL Revolver, Senior Secured Revolving Commitment | Fifth Third Bank | Line of Credit | Secured Overnight Financing Rate (SOFR) | Debt Instrument, Interest Rate Period Two
Debt Instrument [Line Items]
Variable rate	0.25%
DKL Revolver, Senior Secured Revolving Commitment | Fifth Third Bank | Line of Credit | Minimum
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage	0.30%
DKL Revolver, Senior Secured Revolving Commitment | Fifth Third Bank | Line of Credit | Minimum | Prime Rate
Debt Instrument [Line Items]
Variable rate	1%
DKL Revolver, Senior Secured Revolving Commitment | Fifth Third Bank | Line of Credit | Minimum | Total Leverage Ratio Interest Rate
Debt Instrument [Line Items]
Variable rate	2%
DKL Revolver, Senior Secured Revolving Commitment | Fifth Third Bank | Line of Credit | Maximum
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage	0.50%
DKL Revolver, Senior Secured Revolving Commitment | Fifth Third Bank | Line of Credit | Maximum | Prime Rate
Debt Instrument [Line Items]
Variable rate	2%
DKL Revolver, Senior Secured Revolving Commitment | Fifth Third Bank | Line of Credit | Maximum | Total Leverage Ratio Interest Rate
Debt Instrument [Line Items]
Variable rate	3%
DKL Revolver, Delek Logistics Term Facility | Fifth Third Bank | Secured Debt | Debt Instrument, Interest Rate Period One
Debt Instrument [Line Items]
Variable rate	3.50%
DKL Revolver, Delek Logistics Term Facility | Fifth Third Bank | Secured Debt | Debt Instrument, Interest Rate Period Two
Debt Instrument [Line Items]
Variable rate	4%
DKL Revolver, Delek Logistics Term Facility | Fifth Third Bank | Secured Debt | Prime Rate | Debt Instrument, Interest Rate Period One
Debt Instrument [Line Items]
Variable rate	2.50%
DKL Revolver, Delek Logistics Term Facility | Fifth Third Bank | Secured Debt | Prime Rate | Debt Instrument, Interest Rate Period Two
Debt Instrument [Line Items]
Variable rate	3%
DKL Revolver, Delek Logistics Term Facility | Fifth Third Bank | Secured Debt | Secured Overnight Financing Rate (SOFR) | Debt Instrument, Interest Rate Period One
Debt Instrument [Line Items]
Variable rate	0.10%
DKL Revolver, Delek Logistics Term Facility | Fifth Third Bank | Secured Debt | Secured Overnight Financing Rate (SOFR) | Debt Instrument, Interest Rate Period Two
Debt Instrument [Line Items]
Variable rate	0.25%
DKL Term Facility | Line of Credit
Debt Instrument [Line Items]
Weighted average interest rate				7.92%
Line of credit facility, amount outstanding				$ 300,000,000
Effective interest rate				8.22%
Revolving Credit Facility | Fifth Third Bank | Line of Credit
Debt Instrument [Line Items]
Weighted average interest rate				7.55%	2.46%
Revolving Credit Facility | DKL Revolver | Line of Credit
Debt Instrument [Line Items]
Leverage ratio	5.25
Maximum leverage ratio	5.50
Senior leverage ratio	3.75
Maximum interest coverage ratio	2
Revolving Credit Facility | DKL Revolver | Line of Credit | Debt Instrument, Redemption, Period One
Debt Instrument [Line Items]
Number of payments | payment	4
Periodic payment	$ 3,800,000
Revolving Credit Facility | DKL Revolver | Line of Credit | Debt Instrument, Redemption, Period Two
Debt Instrument [Line Items]
Number of payments | payment	3
Periodic payment	$ 7,500,000
Revolving Credit Facility | DKL Revolver | Fifth Third Bank | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	1,200,000,000	$ 1,000,000,000					$ 850,000,000
Maximum borrowing capacity under accordion feature							$ 1,000,000,000
Net increase in cash and cash equivalents			$ 300,000,000
Increase in line of credit facility		150,000,000
Accordion feature, increase limit	1,150,000,000
Revolving Credit Facility | Second Amended and Restated Credit Agreement | Fifth Third Bank | Line of Credit
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage				0.50%
Line of credit facility, amount outstanding				$ 720,500,000	$ 258,000,000
Letters of credit				0
Available borrowing capacity				$ 179,500,000
Revolving Credit Facility | DKL Revolver, Senior Secured Revolving Commitment | Fifth Third Bank | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	900,000,000
Revolving Credit Facility | DKL Revolver, Delek Logistics Term Facility | Fifth Third Bank | Secured Debt
Debt Instrument [Line Items]
Maximum borrowing capacity	300,000,000
US LC Sublimit | DKL Revolver | Fifth Third Bank | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity		90,000,000
US LC Sublimit | DKL Revolver | Fifth Third Bank | Letter of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	115,000,000
US Swing Line Sublimit | DKL Revolver | Fifth Third Bank | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 25,000,000	$ 18,000,000

Long-Term Obligations - Maturit

Long-Term Obligations - Maturities of Long-term Debt (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 15,000
2024	285,000
2025	250,000
2026	0
2027	720,500
Thereafter	400,000
Total	$ 1,670,500

Equity - Narrative (Details)

Equity - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands				3 Months Ended	12 Months Ended
	Aug. 13, 2020	Aug. 12, 2020	Mar. 31, 2020	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Nov. 14, 2022	Apr. 14, 2022	Aug. 31, 2020
Limited Partners' Capital Account [Line Items]
Common stock, authorized amount, value								$ 100,000	$ 200,000
Issuance of units					$ 0	$ 0
Maximum percentage increase of cash distributions from operating surplus		48%
Midland gathering assets acquisition equity (in units)							5,000,000
Equity Distribution Agreement
Limited Partners' Capital Account [Line Items]
Issuance of units (in units)					59,192
Issuance of units					$ 3,096
Midland Gathering
Limited Partners' Capital Account [Line Items]
Midland gathering assets acquisition equity (in units)			5,000,000
Maximum
Limited Partners' Capital Account [Line Items]
Distribution payment targets (in dollars per unit)		$ 0.43125
Delek US Holdings, Inc.
Limited Partners' Capital Account [Line Items]
Delek's limited partner interest	80%				78.80%
General Partnership
Limited Partners' Capital Account [Line Items]
General partner's ownership interest		2%			0%	0%	2%
General Partnership | Delek US Holdings, Inc.
Limited Partners' Capital Account [Line Items]
Delek's ownership interest in general partner	100%
Business combination, acquisition related costs	$ 1,100
General Partnership | Delek US Holdings, Inc. | General Partnership
Limited Partners' Capital Account [Line Items]
Business acquisition, percentage of voting interests acquired	5.20%
Delek Logistics G P
Limited Partners' Capital Account [Line Items]
General partner economic interest, percent	2%				2%
Common - Public
Limited Partners' Capital Account [Line Items]
Common unitholders, outstanding (in units)					34,311,278
Common - Delek Holdings
Limited Partners' Capital Account [Line Items]
Common unitholders, outstanding (in units)					9,257,305
General Partner
Limited Partners' Capital Account [Line Items]
Midland gathering assets acquisition equity (in units)							0
General Partner | Equity Distribution Agreement
Limited Partners' Capital Account [Line Items]
Issuance of units (in units)					0
Limited Partner | Delek US
Limited Partners' Capital Account [Line Items]
Limited partners interest in partnership, shares										14,000,000
Limited Partner | Common - Public
Limited Partners' Capital Account [Line Items]
Common unitholders, outstanding (in units)					9,257,305	8,774,053
Issuance of units (in units)				385,522		49,068
Issuance of units					$ 13,600	$ 1,700
Midland gathering assets acquisition equity (in units)							0
Limited Partner | Common - Public | Equity Distribution Agreement
Limited Partners' Capital Account [Line Items]
Issuance of units (in units)					59,192
Issuance of units					$ 3,096
Limited Partner | Common - Delek Holdings
Limited Partners' Capital Account [Line Items]
Common unitholders, outstanding (in units)					34,311,278	34,696,800
Midland gathering assets acquisition equity (in units)							5,000,000
Limited Partner | Common - Delek Holdings | Equity Distribution Agreement
Limited Partners' Capital Account [Line Items]
Issuance of units (in units)					0

Equity - Units Rollforward (Det

Equity - Units Rollforward (Details) - shares		1 Months Ended	3 Months Ended	12 Months Ended
	Aug. 12, 2020	Mar. 31, 2020	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance (in units)			43,470,853	43,470,853	43,443,336	24,924,107
General Partner units issued to maintain 2% interest (in units)						102,196
Unit-based compensation awards (in units)				38,538	27,517	17,711
Midland gathering assets acquisition equity (in units)						5,000,000
Delek Holdings unit purchases from public (in units)						0
General Partner units converted to non-economic general partner interest (in units)						(600,678)
Common limited partner units issued in IDR Restructuring Transaction (in units)						14,000,000
Ending balance (in units)				43,568,583	43,470,853	43,443,336
Units withheld for taxes (in units)				12,224	5,315	926
Public Stock Offering
Increase (Decrease) in Partners' Capital [Roll Forward]
Issuance of units (in units)				0	0
Equity Distribution Agreement
Increase (Decrease) in Partners' Capital [Roll Forward]
Issuance of units (in units)				59,192
General Partnership
Increase (Decrease) in Partners' Capital [Roll Forward]
General partner's ownership interest	2%			0%	0%	2%
General Partner
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance (in units)			0	0	0	498,482
General Partner units issued to maintain 2% interest (in units)						102,196
Unit-based compensation awards (in units)				0	0	0
Midland gathering assets acquisition equity (in units)						0
Delek Holdings unit purchases from public (in units)						0
General Partner units converted to non-economic general partner interest (in units)						(600,678)
Common limited partner units issued in IDR Restructuring Transaction (in units)						0
Ending balance (in units)				0	0	0
General Partner | Public Stock Offering
Increase (Decrease) in Partners' Capital [Roll Forward]
Issuance of units (in units)				0	0
General Partner | Equity Distribution Agreement
Increase (Decrease) in Partners' Capital [Roll Forward]
Issuance of units (in units)				0
Common - Public | Limited Partner
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance (in units)			8,774,053	8,774,053	8,697,468	9,131,579
General Partner units issued to maintain 2% interest (in units)						0
Unit-based compensation awards (in units)				38,538	27,517	17,711
Midland gathering assets acquisition equity (in units)						0
Delek Holdings unit purchases from public (in units)						451,822
General Partner units converted to non-economic general partner interest (in units)						0
Common limited partner units issued in IDR Restructuring Transaction (in units)						0
Issuance of units (in units)			385,522		49,068
Ending balance (in units)				9,257,305	8,774,053	8,697,468
Common - Public | Limited Partner | Public Stock Offering
Increase (Decrease) in Partners' Capital [Roll Forward]
Issuance of units (in units)				385,522	49,068
Common - Public | Limited Partner | Equity Distribution Agreement
Increase (Decrease) in Partners' Capital [Roll Forward]
Issuance of units (in units)				59,192
Common - Delek Holdings | Limited Partner
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance (in units)			34,696,800	34,696,800	34,745,868	15,294,046
General Partner units issued to maintain 2% interest (in units)						0
Unit-based compensation awards (in units)				0	0	0
Midland gathering assets acquisition equity (in units)						5,000,000
Delek Holdings unit purchases from public (in units)		451,822				451,822
General Partner units converted to non-economic general partner interest (in units)						0
Common limited partner units issued in IDR Restructuring Transaction (in units)						14,000,000
Ending balance (in units)				34,311,278	34,696,800	34,745,868
Common - Delek Holdings | Limited Partner | Public Stock Offering
Increase (Decrease) in Partners' Capital [Roll Forward]
Issuance of units (in units)				385,522	49,068
Common - Delek Holdings | Limited Partner | Equity Distribution Agreement
Increase (Decrease) in Partners' Capital [Roll Forward]
Issuance of units (in units)				0

Equity - Net Income Applicable

Equity - Net Income Applicable to Partners (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Net income attributable to partners		$ 159,052	$ 164,822	$ 159,256
Less: General partner's IDRs		0	0	(17,632)
Net income available to partners		159,052	164,822	141,624
General partner's allocated interest in net income		0	0	1,092
General partner's IDRs		0	0	17,632
Total general partner's interest in net income	[1]	$ 0	$ 0	$ 18,724
[1]See Note 4 for a description of the IDR Restructuring Transaction.

Equity - Cash Distributions (De

Equity - Cash Distributions (Details) - USD ($) $ / shares in Units, $ in Thousands										12 Months Ended
	Feb. 09, 2023	Nov. 10, 2022	Aug. 11, 2022	May 12, 2022	Feb. 08, 2022	Nov. 10, 2021	Aug. 11, 2021	May 14, 2021	Feb. 09, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Distribution Made to Limited Partner [Line Items]
Total Quarterly Distribution Per Limited Partner Unit		$ 0.990	$ 0.985	$ 0.980	$ 0.975	$ 0.950	$ 0.940	$ 0.920	$ 0.910
Total Cash Distribution (in thousands)		$ 43,057	$ 42,832	$ 42,604	$ 42,384	$ 41,286	$ 40,846	$ 39,968	$ 39,533	$ 170,900	$ 161,600	$ 136,800
General partner's IDRs										0	0	17,632
Total cash distributions										$ 172,933	$ 164,484	$ 145,688
Cash distributions per limited partner unit (in dollars per unit)										$ 3.975	$ 3.785	$ 3.605
Subsequent Event
Distribution Made to Limited Partner [Line Items]
Total Quarterly Distribution Per Limited Partner Unit	$ 1.02
Total Cash Distribution (in thousands)	$ 44,440
General Partner
Distribution Made to Limited Partner [Line Items]
General partner's distributions										$ 0	$ 0	$ 986
General partner's IDRs										0	0	17,632
Total general partner's distributions										0	0	18,618
Limited Partner
Distribution Made to Limited Partner [Line Items]
Common limited partners' distributions										$ 172,933	$ 164,484	$ 127,070

Equity Based Compensation (Deta

Equity Based Compensation (Details) - Delek Logistics GP 2012 Long-Term Incentive Plan - Common Stock	Jun. 09, 2021 shares
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of additional shares authorized (in units)	300,000
Number of units authorized (in units)	912,207

Equity Method Investments - Nar

Equity Method Investments - Narrative (Details) bbl / d in Thousands, $ in Thousands		1 Months Ended			12 Months Ended
	Sep. 30, 2020 bbl / d	May 31, 2021 USD ($)	Oct. 31, 2020 bbl / d	May 31, 2020 USD ($)	Dec. 31, 2022 USD ($) jointVenture in	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity method investments | $					$ 0	$ 1,393	$ 12,175
Number of joint ventures | jointVenture					3
Red River
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage					33%
Length of pipeline | in					16
Minimum throughput commitment (bpd) | bbl / d	150		235
Red River Expansion
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity method investments | $		$ 1,400		$ 12,200	$ 0
CP LLC And Rangeland Energy
Schedule of Equity Method Investments [Line Items]
Number of joint ventures | jointVenture					2
CP LLC
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage					50%
Rangeland Rio
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage					33%

Equity Method Investments - Sum

Equity Method Investments - Summarized Financial Information (Details) - USD ($) $ in Thousands	8 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Equity Method Investments [Line Items]
Current assets		$ 65,230	$ 23,033
Current liabilities		106,218	96,815
Revenues		1,036,407	700,902	$ 563,418
Operating income		209,682	190,502	179,793
Net Income		159,052	164,822	159,256
Red River
Schedule of Equity Method Investments [Line Items]
Current assets		33,365	28,735
Non-current assets		394,267	403,692
Current liabilities		5,144	10,040
Revenues	$ 51,001	95,525	68,057
Gross profit	31,103	62,726	41,121
Operating income	30,382	61,975	40,436
Net Income	$ 30,404	62,113	40,390
Joint Ventures
Schedule of Equity Method Investments [Line Items]
Current assets		18,888	15,010
Non-current assets		231,898	242,599
Current liabilities		1,973	1,492
Revenues		45,109	46,335	55,482
Gross profit		25,849	26,688	36,904
Operating income		23,121	24,587	34,951
Net Income		$ 23,198	$ 24,589	$ 34,977

Equity Method Investments - Sch

Equity Method Investments - Schedule of Equity Method Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 257,022	$ 250,030
Red River
Schedule of Equity Method Investments [Line Items]
Equity method investments	149,635	144,041
CP LLC
Schedule of Equity Method Investments [Line Items]
Equity method investments	64,056	61,670
Andeavor Logistics
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 43,331	$ 44,319

Segment Data - Narrative (Detai

Segment Data - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 segment
Segment Reporting [Abstract]
Number of reportable segments	4

Segment Data - Schedule of Segm

Segment Data - Schedule of Segments (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Affiliate	[1]	$ 479,411	$ 418,826	$ 382,666
Third party		556,996	282,076	180,752
Net revenues		1,036,407	700,902	563,418
Segment EBITDA		311,937	265,177	245,295
Depreciation and amortization		62,988	42,770	35,731
Interest expense, net		82,304	50,221	42,874
Income tax expense		382	153	223
Net income attributable to partners		159,052	164,822	159,256
Capital spending		130,670	27,451	15,449
Payments to acquire equity method investments		0	1,393	12,175
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Affiliate		0	0	0
Third party		0	0	0
Net revenues		0	0	0
Segment EBITDA		(34,363)	(22,742)	(17,456)
Depreciation and amortization		883	6,241	2,591
Interest expense, net		82,304	50,221	42,874
Capital spending		0	0	16
Supply contract
Segment Reporting Information [Line Items]
Amortization of customer contract intangible		7,211	7,211	7,211
Supply contract | Corporate, Non-Segment
Segment Reporting Information [Line Items]
Amortization of customer contract intangible		0	0	0
Delek Trucking
Segment Reporting Information [Line Items]
Capitalized acquisition costs				300
Midland Gathering
Segment Reporting Information [Line Items]
Capitalized acquisition costs				700
Gathering and Processing
Segment Reporting Information [Line Items]
Net revenues		305,427	161,852	140,288
Gathering and Processing | Operating Segments
Segment Reporting Information [Line Items]
Affiliate		185,845	157,182	139,253
Third party		119,582	4,670	1,035
Net revenues		305,427	161,852	140,288
Segment EBITDA		175,250	126,818	108,752
Depreciation and amortization		47,206	22,394	18,415
Interest expense, net		0	0	0
Capital spending		122,594	22,262	5,384
Gathering and Processing | Supply contract | Operating Segments
Segment Reporting Information [Line Items]
Amortization of customer contract intangible		0	0	0
Wholesale Marketing and Terminalling
Segment Reporting Information [Line Items]
Net revenues		588,884	413,257	312,891
Wholesale Marketing and Terminalling | Operating Segments
Segment Reporting Information [Line Items]
Affiliate		173,084	147,793	149,735
Third party		415,800	265,464	163,156
Net revenues		588,884	413,257	312,891
Segment EBITDA		83,098	79,597	79,602
Depreciation and amortization		6,308	5,547	5,520
Interest expense, net		0	0	0
Capital spending		1,548	3,622	5,962
Wholesale Marketing and Terminalling | Supply contract | Operating Segments
Segment Reporting Information [Line Items]
Amortization of customer contract intangible		7,211	7,211	7,211
Storage and Transportation
Segment Reporting Information [Line Items]
Net revenues		142,096	125,793	110,239
Storage and Transportation | Operating Segments
Segment Reporting Information [Line Items]
Affiliate		120,482	113,851	93,678
Third party		21,614	11,942	16,561
Net revenues		142,096	125,793	110,239
Segment EBITDA		56,269	56,929	51,704
Depreciation and amortization		8,591	8,588	9,205
Interest expense, net		0	0	0
Capital spending		6,528	1,567	4,087
Storage and Transportation | Supply contract | Operating Segments
Segment Reporting Information [Line Items]
Amortization of customer contract intangible		0	0	0
Investments in Pipeline Joint Ventures | Operating Segments
Segment Reporting Information [Line Items]
Affiliate		0	0	0
Third party		0	0	0
Net revenues		0	0	0
Segment EBITDA		31,683	24,575	22,693
Depreciation and amortization			0	0
Interest expense, net		0	0	0
Capital spending		0	0	0
Investments in Pipeline Joint Ventures | Supply contract | Operating Segments
Segment Reporting Information [Line Items]
Amortization of customer contract intangible		$ 0	$ 0	$ 0
[1]See Note 4 for a description of our material affiliate revenue and purchases transactions.

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Contingency [Line Items]
Uncertain tax positions	$ 0	$ 0
Uncertain tax positions, income tax penalties and interest expense	0	0	$ 0
Other Noncurrent Liabilities
Income Tax Contingency [Line Items]
Deferred tax liability	$ 1,000,000	$ 1,000,000

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Actual Income Tax Expense to Statutory (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
State income taxes	$ 382	$ 153	$ 223
Total	$ 382	$ 153	$ 223

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Current	$ 377	$ (200)	$ (178)
Deferred	5	353	401
Total	$ 382	$ 153	$ 223

Commitments and Contingencies -

Commitments and Contingencies - Crude Oil Releases (Details) $ in Millions	2 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2020 claim	Dec. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Loss Contingencies [Line Items]
Proceeds from legal settlements		$ 3.7
Environmental Loss Contingency, Statement of Financial Position [Extensible Enumeration]		Operating expenses related to wholesale business (excluding depreciation and amortization presented below)	Operating expenses related to wholesale business (excluding depreciation and amortization presented below)
Environmental Remediation Expense, Statement of Income or Comprehensive Income [Extensible Enumeration]			Operating expenses related to wholesale business (excluding depreciation and amortization presented below)
Environmental remediation expense			$ 1.7
Insurance Claims
Loss Contingencies [Line Items]
Number of related actions filed | claim	2
Operating and maintenance expenses
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies		$ 0.3	0.3
Greenville Dixon Release
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies, charges to expenses			$ 4.7

Leases - Lease Cost and Other I

Leases - Lease Cost and Other Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease cost	$ 12,054	$ 12,586
Short-term lease cost	2,541	1,609
Variable lease costs	4,803	600
Total lease cost	19,398	14,795
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	(12,054)	(12,586)
Leased assets obtained in exchange for new operating lease liabilities	12,682	6,386
Leased assets obtained in exchange for new financing lease liabilities	$ 35	$ 3,071
Weighted-average remaining lease term (years) for operating leases	3 years 3 months 18 days	3 years 3 months 18 days
Weighted-average discount rate operating leases	6.60%	5.80%
Weighted-average remaining lease term (years) for finance lease	1 year 1 month 6 days	2 years 1 month 6 days
Weighted-average discount rate finance lease	1.90%	1.80%

Leases - Lease Payments, Operat

Leases - Lease Payments, Operating Lease Maturity (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Operating Leases, under 842:
2023	$ 9,058
2024	6,673
2025	3,527
2026	1,357
2027	807
Thereafter	1,235
Total lease payments	22,657
Less: Interest	2,523
Present value of lease liabilities	$ 20,134

Leases - Lease Payments, Financ

Leases - Lease Payments, Finance Lease Maturity (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Finance Lease, Liability, Payment, Due [Abstract]
2022	$ 2,807
2023	320
2024	24
2025	0
2026	0
Thereafter	0
Total lease payment	3,151
Less: Interest	84
Present values of lease liabilities	$ 3,067
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other current liabilities, Other non-current liabilities

Subsequent Events (Details)

Subsequent Events (Details) - $ / shares	Feb. 09, 2023	Nov. 10, 2022	Aug. 11, 2022	May 12, 2022	Feb. 08, 2022	Nov. 10, 2021	Aug. 11, 2021	May 14, 2021	Feb. 09, 2021
Subsequent Event [Line Items]
Cash distributions per limited partner unit (in dollars per unit)		$ 0.990	$ 0.985	$ 0.980	$ 0.975	$ 0.950	$ 0.940	$ 0.920	$ 0.910
Subsequent Event
Subsequent Event [Line Items]
Cash distributions per limited partner unit (in dollars per unit)	$ 1.02